TaxTMI 
TaxTMI 
2024 (8) TMI 707
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....rise from the order of the Tribunal. i. Whether the tax of Rs. 5,80,905/- being the turnover assessed by the Assessing Authority under section 7A for nonproduction of sale bill and confirmed by the Appellate Assistant Commissioner is correct? ii. Whether the turnover of Rs. 8,68,432/- disallowed by the Assessing Authority on the export sales claimed by the dealer and confirmed by the Appellate Assistant Commissioner is correct? iii. Whether the levy of penalty of Rs. 85,133/- by the Assessing Authority and confirmed by the Appellate Assistant Commissioner is correct? 2. The impugned order confirms an assessment made for the period 1995-96 under provisions of the Tamil Nadu General Sales Tax Act, 1959 (in short 'TNGST Act'). T....
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....o look into the details in the context of the stand of the assessee, specifically to determine the veracity or otherwise of its stand and to ascertain whether the enquiry supports its claim. 7. However, in the present case, this appears to be an exercise in futility for the reason that Park-in-Mills is, evidently, not in possession of necessary materials that would support the stand of the assessee. Had such requisite particulars, such as purchase/sale bills/invoices been available with Park-in-Mills, there would have been no difficulty for the assessee to have procured them even at the first instance. 8. Hence and at this juncture, at a distance of nearly 20 years from date of impugned order, we are of the categoric view that there is no....
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....de for Rs. 3,73,000/- only. Moreover, the description of commodity is not elaborate. These sale bills are dated 20.12.1995, 27.12.95 and 5.1.96. However, the Park-in- Mills had supplied 42 bags of 30s yarn on 6.11.95 itself to the appellants. It is obvious from the above that the purchase bills produced have no relationship with the delivery of the yarn made to the appellants. Moreover, the delivery notes contain certain yarn delivery purchased from Salem Textiles on 6.11.95, 21 bags has also been mentioned. In the delivery note dt. 6.11.95 only 21 bags has been supplied ........ According to Rule 26 any dealer who sells goods shall give a sale bill for each and every sale but in the case on hand the debit voucher dated 30.3.96 has alone ....
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....he levy of purchase tax is warranted in the absence of any material to support the petitioner's stand contains no infirmity and we confirm the same. 13. Second Issue: This issue relates to the exemption on a turnover of Rs. 8,68,432/- claimed as export sales in terms of Section 5(3) of the Central Sales Tax Act, 1956 (in short 'CST Act'). Section 5(3) states as follows: 5. When is a sale or purchase of goods said to take place in the course of import or export.- (3) Notwithstanding anything contained in sub-section (1), the last sale or purchase of any goods preceding the sale or purchase occasioning the export of those goods out of the territory of India shall also be deemed to be in the course of such export, if such last....
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....ge of assessment was that along with mens shorts that it had manufactured, tops had been purchased from other manufacturers and, the mens shorts and tops together, would constitute ensembles that had been exported. 16. In light of the admitted facts adumbrated above, it appears clear to us that there is a mismatch between the products purchased by the petitioner and those exported. Even if one were to take a stand that the hosiery yarn purchased by the petitioner had been utilised in the manufacture of the mens shorts that had been ultimately exported, there is no bifurcation available between the export turnover relating to mens shorts and the tops. 17. We are, at this stage, concerned with the claim under Section 5(3), which has been re....
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....Mills and yarn delivered by them on 6.11.95 it is not known as to how there can be supply of 5016 sets of 308 mens shorts on 2.11.95 vide invoice 1/2.2.11.95. So also the order has been given on 12.12.95 and the yarn was supplied on 28.12.95, 1.1.96 and 5.1.96. For this there cannot be an export bill dated 2/12.12.95. Obviously the appellants have raised two sets of bills one on 2.11.95 and 12.12.95 and the others on 30.3.96. The above reveals that this records produced are not reliable and acceptable. Taking into consideration all aspects of the case, I hold that the disallowance of export sales is proper since the goods. ordered for and the goods exported are different. I sustain the disallowance made and dismiss the appeal relating to th....