TMI Blog2014 (5) TMI 305X X X X Extracts X X X X X X X X Extracts X X X X ..... lculating the turnover for the purpose of levy of penalty, the turnover are to be excluded and only those turnover which are estimated having reference to a specific concealment alone invite the penal provisions under the Act - when the assessment is based on the accounts turnover, the question of levy of penalty does not arise – Order of Tribunal Set aside – Decided in favour of assessee. - T. C. (R). No. 56 of 2013 - - - Dated:- 19-11-2013 - Chitra Venkataraman And T. S. Sivagnanam,JJ. For the Petitioner : Mr. Thiyagarajan, Senior Counsel for Mr. S. Ramesh Kumar For the Respondent : Mr. A. R. Jayaprathap Government Advocate (Taxes) ORDER (Order of the Court was made by Chitra Venkataraman ,J) The assessee has fi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pointed out that there were corrections made in the invoices and in the delivery challan and there was no evidence to prove movement of goods from within the State to other State with reference to the claim of inter-state sale. Thus, based on the records, the Sales Tax Appellate Tribunal confirmed the assessment holding that there was no recorded evidence to establish that the transfer of goods were from Ranipet to Hyderabad and Hyderabad to Courtallam. While confirming the order of assessment, as regards levy of penalty, the Sales Tax Appellate Tribunal held that the provisions of Section 12(3)(b) of the Tamil Nadu General Sales Tax Act, 1959 stood attracted since there was difference between the tax assessed and tax paid. 4. Learned S ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... thority (1)(a) .......... (1)(b) ........... (1)(c) ............ 12(1-A)........... 12(1-B)........... 12(2) ................ Section 12 (3) In addition to the tax assessed [under Section (1) or (2)], the Assessing Authority shall, in the same order of assessment passed [under Sub-Section (1) or (2) or by a separate order, direct the dealer to pay by way of penalty, a sum - (a) .......... (b) which shall be, in the case of submission of incorrect or incomplete return, - (i) twenty-five per cent of the difference of the tax assessed and the tax paid as per return, if the tax paid as per the return fall short of tax assessed on final assessment by not more than five per cent (i-a) fifty percent of the differen ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... imposition; Provided further that no penalty under this sub-section or the interest under sub-section (3) of section 24 of the Act, shall be imposed on the oil companies as explained in the Explanation II of the Eleventh Schedule if the difference of tax due as per accounts and the tax paid as per the returns is less than five per cent and revised return is filed along with the difference of tax due within a period of three months from the due date for filling the monthly return. Explanation : For the purposes of levy of penalty under clause (b) above, the tax assessed on the following kinds of turnover shall be deducted from the tax assessed on final assessment:- (i) Turnover representing additions to the turnover as per books ma ..... X X X X Extracts X X X X X X X X Extracts X X X X
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