Latest - TMI e-Newsletter
New User/ Regiser
2019 (6) TMI 1679 - CST, VAT & Sales Tax
Liability of Respondent/ Assessee/ Selling Dealer for the alleged false declarations in Form-17 given by the Purchasing Dealer - Section 38 of the Tamil Nadu Sales Tax Act - HELD THAT:- The learned counsel for the Appellant/Revenue is unable to establish whether any enquiry was held against the Purchasing Dealer to whom such blank declaration forms / books were issued and who in turn gave such declarations to the present Selling Dealer, the Respondent/Assessee to claim the concessional rate of Sales Tax in question. In the absence of any enquiry from the Purchasing Dealer, the Selling Dealer obviously cannot be imposed with the difference tax in question.
The law is well settled and it is only the Purchasing Dealer, who had given the wrong declaration in question, can be proceeded against under the provisions of the Act only if the Purchasing Dealers themselves are found to be non existing or bogus, the Selling Dealer can be proceeded against.
The Tribunals order does not suffer from any legal infirmity and does not warrant any interference - the present Tax Case Revision filed by State is devoid of merit and is hereby dismissed.