9911796707
TMI Blog1991 (7) TMI 347X X X X Extracts X X X X X X X X Extracts X X X X ..... t the order of the Tamil Nadu Sales Tax Appellate Tribunal (Additional Bench), Madurai, dated September 28, 1981, is centered around the deletion of penalty under section 22(2) of the Tamil Nadu General Sales Tax Act, 1959, hereinafter referred to as "the Act", by the Tribunal. 2.. The Tribunal held that since at the relevant point of time the price of oil sold by the assessee was controlled, it ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the sale or purchase price of which is controlled by any law in force." A reading of the proviso to section 22(1) of the Act shows the Legislature's authority for collection of any amount, by a registered dealer, towards the amount of sales tax already suffered in respect of goods, the sale or purchase price of which is controlled by any law in force. There was no dispute before the Tribunal by ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ssee supplied oil to the Tamil Nadu Civil Supplies Corporation at a lower price though the assessee had paid higher price for purchasing the oil to satisfy the obligations under G.O. Ms. No. 195 dated May 21, 1974. The assessee passed on the burden of the sales tax amounting to Rs. 2,458 to the Tamil Nadu Civil Supplies Corporation even though the sales tax paid by the assessee to the other dealer ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... amount of tax already suffered was required to be shown separately. Since on facts it is not disputed that the sales tax which has been included in the price by the assessee had actually been paid by the assessee to the other dealer from whom the oil was purchased to meet his obligations under the said G.O., the Tribunal did substantial justice by deleting the penalty under section 22(2) of the Ac ..... X X X X Extracts X X X X X X X X Extracts X X X X
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