TMI Blog2020 (3) TMI 449X X X X Extracts X X X X X X X X Extracts X X X X ..... on 12(3)(a) of the Act can be imposed is if an Assessee does not file any return, and it does not talk whether any return is being filed in pursuance of any inspection or otherwise. The fact that the Assessee was not previously registered and later on got registered upon inspection or survey by the Department is not relevant for the purpose of Section 12(3)(a) of the Act - Since the fact that the Assessee got himself registered and filed the return and paid the due tax thereon is not disputed, it is sufficient to set aside the penalty in question. The Tribunal has erred in restoring the penalty in the impugned order - Petition allowed - decided in favor of assessee. - W.P.No.29843 of 2006 - - - Dated:- 28-2-2020 - Dr. Justice Vineet ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er for the period from 27.2.97 to 31.3.97 from unregistered dealers are as follows. 4. The first appellate authority, however, deleted the said penalty with the following observations, in his order dated 14.09.2001. 9. The Appellant have contended that the Assessing Officer has added 25% towards conversion of timber into doors and windows, normally it would be 10% and 29% added is on higher side. However, they have further contended by taking a different stand that the timber was used in the centering purpose and therefore there was no conversion. In view of the different type of views taken in respect of timber also. As discussed in earliest paragraph, I sustain the assessment made on ₹ 1,43,926/- at 10%, ₹ 77,03 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... K.Gee Yes Residency Pvt Ltd. For the year 1998-99, the Respondent had not filed any returns before the Assessing Authority. The place of business of the Respondent was inspected by the Officers of the Department and on subsequent verification of the accounts, it was found that the Respondent had purchased timber from local registered dealers and converted the same into doors and windows and used them in the execution of works contract. The sale value of doors and windows attract liability to tax and estimated at ₹ 3,85,197/-. It was therefore found that the Respondent had purchased Marbles from outside the State and the deemed sale value of the same was estimated at ₹ 92,737/-. There was also purchases of Sand, Blue Metal etc., ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he Tamil Nadu General Sales Tax Act and order accordingly. 4.In the result, the State Appeal stands allowed. 6. Learned counsel for the Assessee relied upon the decision of the Division Bench of this Court Lingam and Sons -Vs- State of Tamil Nadu reported in [2010] 29 VST 20 (Mad) , wherein it was held as follows. 8. In Chennai Textile Chemicals Private Limited Vs. State of Tamil Nadu [2002] 125 STC 107, the Division Bench of this Court held as under: 21. ...Even though in a given case or more than one case, the quantum of turnover suppressed or the tax sought to be avoided also, at times, may be one and the same, if the particular assessee, at the time of final assessment, found to have otherwise paid any amount ..... X X X X Extracts X X X X X X X X Extracts X X X X
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