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2014 (3) TMI 340 - HC - VAT and Sales TaxClassification of sale - Local sale or Inter state sale - movement of goods outside the state but delivery of goods in the same state i.e. Chennai - Penalty u/s 16(2) - Whether in the facts and circumstances of the case, the Sales Tax Appellate Tribunal erred in stating that in the absence of a specific order, there cannot be an inter-State sale as contemplated under Section 3(a) of the Act - Held that:- A perusal of the order of the Tribunal shows that there are no materials to support the case of the assessee that the sales was an inter-state-sale. The Tribunal pointed out that the authorised representative of the assessee conceded that there was no agreement providing for movement of goods to Andaman pursuant to the sale or as an incident of sale. In the absence of any agreement as well as in the absence of material to show that the movement of goods to Andaman without any break for anyone to take delivery in Chennai, the sales had to be treated as local sales - turnover was assessable under the Tamil Nadu General Sales Tax Act. Except for revising the assessment for the assessment years relating to 1988-89 and 1989-90, there are no materials to show that there was wilful non disclosure to invoke Section 16(2) of the Tamil Nadu General Sales Tax Act. In fact, the order of the Appellate Assistant Commissioner records the finding that the turnover is found in the books of accounts and there was no mala fide intention on the part of the assessee - Decided partly in favour of assessee.
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