TMI Blog2014 (1) TMI 210X X X X Extracts X X X X X X X X Extracts X X X X ..... he conclusion that the return filed by the assessee is 'incorrect or incomplete' and only with a view to postpone the legitimate due to the Government that the return was not filed in accordance with law - no such allegation that the assessee had deliberately submitted incorrect and incomplete return, we are inclined to set aside the order of the Sales Tax Appellate Tribunal - Following decision of State of Tamil Nadu vs. Indian Silk Traders [1991 (10) TMI 302 - MADRAS HIGH COURT] - Decided partly in favour of assessee. - Tax Case (Revision) Nos.55 of 2009 and 1657, 1663 and 1689 of 2008 - - - Dated:- 30-10-2013 - Chitra Venkataraman And T. S. Sivagnanam,JJ. For the Petitioner : Mr. B. Raveendran in all T.Cs. For the Respondent ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f the Act for declared goods. Thus, the purchase of iron scrap being the commodity falling under the II Schedule, it was not liable to tax. The First Appellate Authority however, confirmed the assessment. 5. As regards, levy of penalty under Section 12(5)(iii) of the Act, the same was also confirmed. 6. Aggrieved by this, the assessee went on further appeal before the Sales Tax Appellate Tribunal. 7. On going through the materials placed before the Sales Tax Appellate Tribunal, the Tribunal pointed out that the scrap and rough castings being two different products and iron scrap being purchased from unregistered dealers, the assessment made under Section 7-A of the Act was in order. The fact that rough castings attracted liability of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d that the petitioner had purchased the goods locally and as per the provisions of the Act, the petitioner's vendors are bound to get themselves registered under the Act? 4. Whether in the facts and circumstances of the case, the Tribunal is right in overlooking the judgment of the Apex Court reported in 93 STC 185, wherein it has been held that in order to enjoy exemption, it is sufficient if the dealer proves that the earlier sale was a taxable sale and it is not necessary for the dealer to prove the actual sufferance of tax at an earlier stage?" 9. On the admitted fact, that the assessee had purchased scrap iron through unregistered dealers and there being sufferance of liability on the scraps purchased under the Tamil Nadu General S ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nalty. It was further pointed out by this Court that facts of each case has to be separately analysed before coming to the conclusion that the return filed by the assessee is 'incorrect or incomplete' and only with a view to postpone the legitimate due to the Government that the return was not filed in accordance with law. 13. On the facts narrated above, we find there being no such allegation that the assessee had deliberately submitted incorrect and incomplete return, we are inclined to set aside the order of the Sales Tax Appellate Tribunal, as regards the levy of penalty alone. 14. In the result, Tax Case (Revision) No.55 of 2009 is partly allowed. 15. In respect of the very same facts, for the assessment years 1987-88, 1990-91 an ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
