TMI Blog2018 (1) TMI 611X X X X Extracts X X X X X X X X Extracts X X X X ..... o the above said orders are common, both the Tax Case Revision Petitions are taken up together and disposed of by a common order. 2. Gothai Dal Traders, Mannargudi/respondent, is a dealer in Dals and Grams and an assessee, on the file of the Deputy Commercial Tax Officer, Mannargudi. For the year 2000 2001, they claimed exemption from tax, as second sales of green grams, to Tvl.Venkateshwara Traders, to the tune of ₹ 14,18,744/-. Similarly, for the assessment year 2001 2002, they claimed exemption to the tune of ₹ 27,13,270/-. According to the revision petitioner, Enforcement Wing Officer of Chennai (East), visited the place of business of Venkateshwara Traders, Chennai. Upon verification of the accounts, the Officials were of the view that purchase turnover of ₹ 14,18,744/-, for the assessment year 2000 2001 and ₹ 27,13,270/-, for the assessment year 2001 2002, had not been properly accounted for, in their purchase accounts. 3. Revision Petitioner has further contended that according to the assessing officer, verification revealed that vehicles had moved from Mannargudi and the vehicles moved to the Container Corporation of India, Tondiarpet, Chennai, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d 756 of 2005, instant Tax Case Revision Petition Nos.56 and 58 of 2017, respectively, have been filed, on the following substantial questions of law. 1. Whether in the facts and circumstances of the case, the Tribunal is legally correct in merely affirming the order of the first lower authority, without appreciating the material facts by application of independent mind. 2. Whether the order of the Tribunal in not having restored the consequent penalty is legally sustainable 10. Ms. Narmadha Sampath, learned Special Government pleader submitted that to constitute inter-state sales, there should be intention of movement of goods, outside the State. According to her, in the instant case, the details of entry in the register maintained by the authorities of the Container Corporation of India, Tondaiarpet, Chennai, proved that goods were moved outside the State, thus there is proof of inter-state sale. 11. Learned Special Government Pleader further submitted that the same vehicles, in which the goods were transported from Mannargudi, were used for sending the goods to the Container Corporation of India, Chennai, and therefore, there cannot be any possibility of local ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... .No.7/02/CST, for the assessment year 2000 2001 and A.P.No.3/03.CST, for the assessment year 2001 2002, respectively, categorically held that the assessing authority had simply relied on the statement of the buyer, and come to the conclusion of suppression of interstate sales by the dealer/respondent herein. 17. Perusal of the order of the Appellate Assistant Commissioner (CT) Tanjore, also shows that in order to verify the veracity of the statement of the buyer, suo motu, the appellate authority has also summoned the buyer, for cross-examination, but then the summons has been returned, as unserved. Thus, in the absence of any clinching evidence, held that the dealer/respondent herein, had not indulged in inter-state sales, and thus, not liable for penalty. Accordingly, set aside the order of assessment. 18. When STA Nos.717 and 756 of 2010, were filed by the revision petitioner, adverting to the pleadings and submissions, the Sales Tax Tribunal, has framed the following points for consideration:- (i). Whether the disputed turnover could be assessed to tax under Central Sales Tax Act 1956? (ii). Whether any penalty is warranted in this case? 19. Dealing with th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 11. In the light of the discussion held above, we are of the considered view that the assessing officer had no materials sufficient enough to hold that the dealer had under the guise of effecting sales of dhalls to the registered dealer in Chennai had in reality effected interstate sales and evaded tax under the Central Sales Tax Act, 1956 and on the other hand, the assessee had by documentary evidence established that these disputed transactions were pure and simple sales to a registered dealer in Chennai. Hence we hold that the turnover could not be assessed to tax under the Central Sales Act, 1956 as has been rightly held by the learned First Appellate Authority and we answered this point against the appellant. 20. Though Tax Case Revision petitioner has challenged the orders of both the Appellate Assistant Commissioner (CT), Tanjore, and the Tribunal, on the substantial questions of law, stated supra, going through the material on record, we are of the view that both the authorities, have threadbare analysed the evidence on record, and arrived at a proper conclusion that when the assessee had produced necessary documents, such as invoices, lorry receipts, ledger extr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rey 106 NW 814, the Court defined `perverse' as turned the wrong way, not right; distorted from the right; turned away or deviating from what is right, proper, correct etc. 27. The expression perverse has been defined by various dictionaries in the following manner: 1. Oxford Advanced Learner's Dictionary of Current English Sixth Edition PERVERSE:- Showing deliberate determination to behave in a way that most people think is wrong, unacceptable or unreasonable. 2. Longman Dictionary of Contemporary English - International Edition r PERVERSE: Deliberately departing from what is normal and reasonable. 3. The New Oxford Dictionary of English - 1998 Edition PERVERSE: Law (of a verdict) against the weight of evidence or the direction of the judge on a point of law. 4. New Webster's Dictionary of the English Language (Deluxe Encyclopedic Edition) PERVERSE: Purposely deviating from accepted or expected behavior or opinion; wicked or wayward; stubborn; cross or petulant. 5. Stroud's Judicial Dictionary of Words Phrases, Fourth Edition PERVERSE: A perverse verdict may probably be defined as one that is not only against the weight of evidence ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s which are perverse and those which are not. If a decision is arrived at on no evidence or evidence which is thoroughly unreliable and no reasonable person would act upon it, the order would be perverse. But if there is some evidence on record which is acceptable and which could be relied upon, howsoever compendious it may be, the conclusions would not be treated as perverse and the findings would not be interfered with. 30. The meaning of `perverse' has been examined in H. B. Gandhi, Excise and Taxation Officer-cum- Assessing Authority, Karnal Others v. Gopi Nath Sons Others 1992 Supp (2) SCC 312, this Court observed as under: 7. In the present case, the stage at and the points on which the challenge to the assessment in judicial review was raised and entertained was not appropriate. In our opinion, the High Court was in error in constituting itself into a court of appeal against the assessment. While it was open to the respondent to have raised and for the High Court to have considered whether the denial of relief under the proviso to Section 39(5) was proper or not, it was not open to the High Court re-appreciate the primary or perceptive facts which were ..... X X X X Extracts X X X X X X X X Extracts X X X X
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