TMI Blog2012 (1) TMI 151X X X X Extracts X X X X X X X X Extracts X X X X ..... oner. The questions of law raised in this revision are as follows: (1) Whether the Sales Tax Appellate Tribunal is right in holding that no penalty is leviable under section 16(2) of the Tamil Nadu General Sales Tax Act, 1959, if the turnover is culled out from the books of accounts? and (2) Whether the Sales Tax Appellate Tribunal is right in holding that the sale of packing materials effe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... h we are concerned pertain to 1996-97 and 1997-98 and it has been concluded by the lower appellate authorities that the whole assessment was based on the figures available in the books of account and not outside the accounts falling under section 12 (1) of the Tamil Nadu General Sales Tax Act for both the assessment years and not falling under section 12(2) of the Act, there was no scope for levy ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... h Tvl. Natchiar Spinning Mills Ltd., had given the certificate provided under G. O. prescribed in Notification No. II/CT RE/46/a-9/89 dated March 20, 1987. The learned Appellate Assistant Commissioner verified the entire facts and found that even though the packing materials were used by Tvl. Natchiar Textile Exporters for export of yarn, this is as per the contract entered into with principal N ..... X X X X Extracts X X X X X X X X Extracts X X X X
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