TMI Blog2011 (8) TMI 1018X X X X Extracts X X X X X X X X Extracts X X X X ..... stood attracted. Hence, we have no hesitation in confirming the view of the Tribunal. The writ petitions are dismissed. - W.P. Nos. 4831, W. P. Nos. 4832 of 2006 - - - Dated:- 19-8-2011 - CHITRA VENKATARAMAN AND JAICHANDREN M. JJ. Md. Ghafoorur Rahman for the petitioner R. Sivaraman, Special Government Pleader (Taxes), for the respondents ORDER The assessee is on writ petitions as against the order of the Joint Commissioner of Commercial Taxes relating to assessment years 1992-93 and 1993-94. The petitioner is a dyeing contractor who had effected inter-State purchases of dyes and chemicals. Originally the assessee was under the impression that chemicals purchased and used in the execution of the dyeing contract were ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... est, penalty was levied under section 24(3) of the Act to the extent of ₹ 53,981. Aggrieved by this, the assessee went on revision before the Deputy Commissioner, who dismissed the revision petitions. Hence, the assessee went on further revision before the Joint Commissioner. A perusal of the order of the Joint Commissioner shows his affirming view of the Deputy Commissioner. The assessee took the plea that when they had voluntarily paid the taxes under the revised return and the adjust ment was also made accepting the return, thereby, balance of tax was noted as NIL, the question of levy of penal interest under section 24(3) of the Act as such did not arise. The assessee pointed out that when the liability itself was in doubt orig ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he dyeing contract for the purpose of assessment in the sense that the assessee claimed exemption voluntarily. This was on the basis of the view held by the assessee that in the execution of the works contract, purchase of dyes and chemicals would not involve any transfer of property in goods to attract the tax liability under section 3B of the Act. However, the Tribunal set aside the assessments in a batch of cases with a direction that demonstration to be conducted. The assessee demonstrated its liability and to an extent of 50 per cent of the dyes used in the execution of the works contract, the assessee paid the tax. Thus, when once the revised return or original return is filed, admitting the liability, the payment is treated as to a l ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the end of the sugar season. In the monthly return, the assessee offered initial price paid on the receipt of the sugarcane. Subsequently, revised return was submitted. When additional price was fixed, the tax thereon was thereafter paid. In respect of liability to tax, the apex court considered the levy of interest as regards the provisional assessment under section 13 of the Act. The apex court pointed out that till the end of the each sugar year, it was not possible for the assessee to determine what would be the additional price under clause 5 under the Sugar (Control) Order. Thus, when the price was not fixed, the question of any liability on the assessee to offer the same in the monthly return did not arise. Referring to section 13(2 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s opting self-assessment is the 20th of the succeeding month. Where the returns are filed subsequent to the prescribed date, the interest is leviable under section 24(3) of the Tamil Nadu General Sales Tax Act. Dealing with the case of a dealer filing revised return after the due date and paying the difference in tax, this court held that liability to pay interest under section 24(3) is automatic and absolute from the date on which it becomes due under the Tamil Nadu General Sales Tax Rules, 1959. In deciding the applicability of section 24(3) interest, the question of bona fides on the part of the dealer voluntarily filing a return/revised return after the due date showing the actual turnover is not at all relevant. In the light of the dec ..... X X X X Extracts X X X X X X X X Extracts X X X X
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