TMI Blog2019 (1) TMI 1155X X X X Extracts X X X X X X X X Extracts X X X X ..... .Ravishankar Films Private Limited though being the registered dealer have not paid tax to the Department for the hire charges. Thus, there is no error in the order passed by the Tribunal and no specific question of law arise for consideration in these tax case revisions. Tax case revision dismissed. - Tax Case (Revision) Nos.45 to 47, 67 and 68 of 2013 - - - Dated:- 3-1-2019 - Mr. Justice T.S. Sivagnanam And Mr. Justice N. Sathish Kumar For the Petitioner : Mr.S.Ramanathan For the Respondent : Mr.V.Haribabu Additional Government Pleader COMMON ORDER T.S.SIVAGNANAM, J. These revisions filed by the petitioner/registered dealer under the Tamil Nadu General Sales Tax Act, 1959 (TNGST Act) are directed against th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ds of turnover shall be deducted from the tax assessed on final assessment:- i) Turnover representing additions to the turnover as per books made by the assessing authority any reference to any specific concealment of turnover from the accounts; ii) Any turnover estimated by the Assessing Authority with reference to any specific concealment of any turnover from the accounts ? 2.T.C(R).No.46 of 2013 has been admitted on 30.10.2013 on the following substantial questions of law: 1.Whether the Hon'ble Tribunal was correct in holding that in the absence of any lease agreement between M/s.Ravishankar Films and the petitioner it cannot be accepted that the petitioner was a second lessor when the petitioner has filed the asse ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Tribunal was correct in rejecting the claim of the petitioner as a second lessor when the Tribunal has observed that M/s.Ravishankar Films have been assessed to tax on the hire charges received from the petitioner and that when the Commissioner of Commercial Taxes has clarified that only the first seller or lessor is liable to tax under Section 3A of the TNGST Act and all other subsequent lessors are exempted from tax in letter No.Acts Cell-1/84054/1999 dated 19.11.1999? 3.Whether the Tribunal was correct in restoring the levy of penalty also when the turnover was taken from the Register maintained by the petitioners and that the levy of penalty is against the provision of Section 12(3)(b) Explanation which reads that- For t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l-I/84054/99 dated 19.11.1999 have contended that only the first lessor is liable to tax and all other subsequent lessors are exempted and the assessees being the second lessors are not liable to tax under the provisions of TNGST Act. However, the assessees failed to produce any such document to support their transaction. Before the First Appellate Authority they raised such a stand and the First Appellate Authority by order dated 12.06.2003 allowed the appeals filed by the assessees holding that though the transactions of the assessees are not leasing or hiring and that they got the materials from M/s.Ravishankar Films Private Limited, who are the registered dealers and assessed in the books of the Deputy Commercial Tax Officer, T.Nagar (N ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... second persons and that they are not liable to tax under the provisions of the TNGST Act. Though the assessee claims that they have placed documents before the First Appellate Authority, there is no discussion as to the effect of those documents which are in the form of invoices, etc. Furthermore, the revenue has specifically contended before the Tribunal that M/s.Ravishankar Films Private Limited though being the registered dealer have not paid tax to the Department for the hire charges. Thus, we find that there is no error in the order passed by the Tribunal and no specific question of law arise for consideration in these tax case revisions. 8.In the result, the tax case revisions are dismissed and the order passed by the Tribunal ..... X X X X Extracts X X X X X X X X Extracts X X X X
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