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TMI Blog2018 (3) TMI 1217X X X X Extracts X X X X X X X X Extracts X X X X ..... ssed on a total and taxable turnover of Rs. 2,96,83,474/- and Rs. 2,96,83,474/- respectively for the assessment year 2004-05 under Tamil Nadu General Sales Tax Act, 1959. The respondent utilized the chemicals purchased against Form XVII for the manufacture of the goods which were also exported. Holding that export sale is neither a local sale nor an inter-state sale, the assessing officer arrived at the value of purchases made against Form XVII which were used in the manufacture of goods exported at Rs. 1,83,12,813/- and assessed the same at 1% under Section 3(4) of the Tamil Nadu General Sales Tax Act, 1959 by adopting a formula. 3. Aggrieved against the order of the Assessing Officer, the respondent / dealer has filed an appeal before th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n respect of disallowance of concessional rate of tax for the purchase of goods as against Form XVII on the turnover of Rs. 1,83,12,813/-. Regarding the levy of penalty under Section 23(b) there is no any deviation or misuse by the assessee/dealer which were stated in their declaration form. So in such circumstances if there is no any violation in respect of declaration form which were filed by the assessee, the levy of penalty under Section 23(b) will not be attracted. In this aspect the Appellate Assistance Commissioner deleted the penalty which was imposed by the Assessing Officer under Section 23(b) of the Tamil Nadu General Sales Tax Act, 1959. We concur with the order of the Appellate Assistant Commissioner, we feel there is no nece ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ude export sale within its ambit? 5. Whether the Appellate Tribunal has failed to appreciate that sections 3(3) and 3(4) of the Tamil Nadu General Sales Tax Act, 1959 are not designed as charging provisions as evident from the non-obstante clause occurring at the beginning of Section 3(3) of the said Act? 6. Whether the Appellate Tribunal has totally failed to consider that Tamil Nadu General Sales Tax Act, 1959 was enacted to levy tax on sales or purchases within the State of Tamil Nadu alone as evident from the pre-factory explanation to the said Act?" 7. Earlier, on similar set of facts and substantial questions of law, following the decision of this Court in Golden Leathers Vs. Secretary, Sales Tax Appellate Tribunal, Chennai and ..... X X X X Extracts X X X X X X X X Extracts X X X X
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