1983 (6) TMI 170

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... sessed under section 7-A and additional tax thereon and levy of penalty of Rs. 55,984.00 under section 12(5) of the Tamil Nadu General Sales Tax Act, 1959, which were sustained by the Appellate Assistant Commissioner on first appeal. The Tribunal, after examining the records, confirmed the assessment under section 7-A and also the additional tax due thereon. However, in respect of penalty, the Tri .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ection 7-A of the Act, that the form A-2 return did not contain a specific column for the purchase turnover liable to tax under section 7-A, that a separate column for the turnover under section 7-A was introduced in the form of return AA-1 subsequently and that the entire purchase turnover liable to tax under section 7-A has been shown in the accounts and tax has also been remitted. Taking note o .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... e the penalty under section 12(5) could be levied without reference to the bona fides of the assessees. According to him, the question whether the assessees have acted deliberately or not in submitting an incorrect and incomplete return is not material for the application of section 12(5), and that once it is found that the return submitted is incorrect and incomplete, the penalty could be levied. .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... m A-2 does not require the purchase turnover liable to be taxed under section 7-A to be included in the total turnover. As a matter of fact, there is no column in form A-2 relating to the purchase turnover taxable under section 7-A. It is only in the subsequent year, after the amendment of rule 5(1) that the new return in form AA-1 was prescribed and only in that form there is a separate column sh .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ] 56 STC 237 (FB). Till then the assessees have been taking the view that the purchase turnover taxable under section 7-A is not includible in the total turnover. Recently the position has been made clear. Having regard to the fact that form A-2, did not require the purchase turnover under section 7-A being included in the total turnover, the return filed by the assessees cannot be said to be inco .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X