2009 (4) TMI 872

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..... General Sales Tax Act, 1959, against the order of the Sales Tax Appellate Tribunal (Additional Bench), Coimbatore dated July 30, 1996 made in CTA No. 305 of 1995. The facts of the case are: For the assessment year 1993-94 the assessee reported a total and taxable turnover of Rs. 28,59,453.42 and Rs. 28,00,752.17, respectively. The total and taxable turnover as per the accounts were accepted by th .....

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..... rac12; times Rs. 6,516) to the assessing officer to verify the credit note particulars and then pass orders on the merits. In respect of the balance amount of Rs. 4,829 penalty levied at 1½ times in a sum of Rs. 7,243 is confirmed. On appeal before the Tribunal, levy of penalty under section 22(2) has been confirmed. In respect of levy of penalty under section 12(3)(b)(ii) and (iii) of the .....

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..... sible limit. The assessee/appellant has admitted that instead of collecting three per cent of the tax, it has collected four per cent. However, it was the contention of the assessee that the excess collection of the tax was returned to the concerned parties by issuance of credit notes. On a perusal of the records, it is evident that on August 25, 1994 the assessing officer has passed the final as .....

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..... oduced at the appellate stage were not genuine, but were created for the purpose of avoiding penalty. Before us nothing has been made out to repudiate that factual finding. The learned senior counsel simply reiterated that the tax collected over and above has been repaid by means of credit notes but in respect of the balance amount, there is no answer forthcoming. Even in respect of the credit no .....

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..... e decision of the apex court in the case of State of Tamil Nadu v. Jeevanlal Ltd. [1996] 103 STC 99, wherein it was held that once the order of the Appellate Assistant Commissioner was brought on the anvil of scrutiny of the Appellate Tribunal by the assessee by filing appeal, against the adverse part of that order, the entire order becomes open for scrutiny of the Appellate Tribunal and the entir .....

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