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2022 (11) TMI 495 - HC - VAT and Sales TaxImposition of penalty under Section 12(5)(iii) of Tamil Nadu General Sales Tax Act, 1959 - inclusion of cylinder holding charges and delivery charges in the taxable turnover - It was the specific case of the petitioner that both these amounts were not liable to be included in the taxable turnover and therefore, the petitioner and the department were in dispute for the assessment years 1987-88, 1988-89, 1990-91, 1991-92, 1992-93 and 1994-95. HELD THAT:- The decision in the case of State of Tamil Nadu V. Indian Silk Traders [1991 (10) TMI 302 - MADRAS HIGH COURT], followed where it was held that Since a finding on this crucial aspect is necessary to find out whether penalty can be levied under section 12(3) or 12(5) of the Act, we are constrained to remand the case back to the assessing authority to render a finding on this aspect as to whether the assessment is based on the books of accounts or de hors the books of accounts. Though the views expressed in State of Tamil Nadu V. Indian Silk Traders, [1991 (10) TMI 302 - MADRAS HIGH COURT] are fraught with contradictions and require for a re-consideration, we are refraining from taking a different view, as the view of this Court in the aforesaid case was followed by this Court in State of Tamil Nadu vs. Periyar District Cooperative Milk Producers United Ltd. [1992 (4) TMI 236 - MADRAS HIGH COURT] and State of Tamil Nadu vs. Papco Offset Printing Works [1998 (1) TMI 508 - MADRAS HIGH COURT]. Petition allowed.
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