9911796707
TMI Blog2007 (8) TMI 696X X X X Extracts X X X X X X X X Extracts X X X X ..... t of Pailung Machinery Mill Co. Ltd., Taipei, Taiwan, who is a manufacturer of textile machines, parts and accessories and an agent of Paramount Scientific Instrument Co. Ltd., who is a manufacturer of scientific instruments. Originally, the respondent has assessed the tax for the assessment year 2003-04 and determined a total and taxable turnover of Rs. 51,22,919 by accepting the returns filed by the petitioner. Thereafter, the enforcement wing officials conducted an inspection on September 15, 2004 in petitioner's business place and found that they have paid only sales tax at four per cent on the sale of imported machinery spares, which actually attracts sales at 20 per cent. The petitioner admitted the defect and agreed to pay the diffe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e assessed at 20 per cent tax and five per cent surcharge. The dealers have also admitted this defect and paid tax due thereon on the spot itself. 2.. Thiru. M.M. Elangao, the Managing Director of the concern has announced in The Hindu paper on December 6, 2004 that they have sold 110 Nos. of knitting machines during the year 2003-04. This aspect has been considered with the accounts of the dealers during inspection and found that the dealers have explained the machineries were dispatched by the foreign sellers to the customers whose orders were booked by this dealer as agent. But, the dealers have failed to prove their contentions that they are only the agents and the goods despatched were not sold by them, but received by them in favour ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the decision of this court in Madras Granites (P) Ltd. v. Commercial Tax Officer reported in [2006] 146 STC 642, learned counsel submitted that the assessing officer being a quasi-judicial authority, is not bound by the instructions or directions of the enforcement wing and in the instant case, the show-cause notice issued by the respondent is nothing but an extraction of D3 proposals. He further submitted that there cannot be any notice to revise the assessment on the basis of newspaper report and under such circumstances, prayed this court to set aside the impugned notice passed by the respondent. R. Mahadevan, learned Additional Government Pleader, on instructions, submitted that the revision notice dated February 14, 2007 was issued co ..... X X X X Extracts X X X X X X X X Extracts X X X X
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