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2018 (4) TMI 370 - HC - VAT and Sales TaxLevy of penalty - sale of coffee drinks - it was alleged that the turnover was not reported and tax paid - TNGST Act - Held that - High Court of Andhra Pradesh at Hyderabad, in New Dwaraka Lunch Home Vs. State of Andhra Pradesh 1993 (2) TMI 282 - ANDHRA PRADESH HIGH COURT held that On the basis of this material, the Commercial Tax Officer made an estimate of purchases and sales undertaken by the petitioner during the year and consequently, sales tax was levied, after computing the suppressed sales and purchases. These findings are based on relevant evidence and cannot be interfered with. Revision dismissed.
Issues:
1. Assessment of turnover under the TNGST Act, 1959 for a dealer. 2. Dispute regarding the estimation of turnover and levy of penalty. 3. Appeal against the order of the First Appellate Authority. 4. Review of the order by the Tamil Nadu Sales Tax Appellate Tribunal. 5. Challenge to the Tribunal's decision through a Tax Case (Revision). 6. Legal arguments regarding the estimation of turnover and penalty. Analysis: 1. The case involves the assessment of turnover under the TNGST Act, 1959 for a dealer who reported a total and taxable turnover for a specific year. However, discrepancies were found during inspection, leading to a notice being issued to the dealer. The Commercial Tax Officer then determined a revised total and taxable turnover, which was disputed by the dealer. 2. The dispute centered around the estimation of turnover and the levy of penalty. The First Appellate Authority modified the turnover estimation and remanded the matter for fresh disposal regarding the penalty. The Tamil Nadu Sales Tax Appellate Tribunal further adjusted the turnover estimation, considering the sale of coffee drinks and vegetable biriyani. The Tribunal ordered a revised turnover amount and remanded the penalty decision back to the Assessing Officer. 3. The appellant challenged the order of the First Appellate Authority by filing a Second Appeal before the Tamil Nadu Sales Tax Appellate Tribunal. The Tribunal reviewed the case, considered the facts presented by both parties, and made a decision based on the evidence and arguments presented. 4. Subsequently, the State filed a Tax Case (Revision) against the order of the Tribunal. The legal arguments presented focused on the Tribunal's methodology in re-estimating the turnover and the basis for the revised turnover amount set by the Tribunal. 5. The High Court considered the legal arguments presented, including references to previous judgments such as the case of New Dwaraka Lunch Home Vs. State of Andhra Pradesh. The Court analyzed the facts of the case, the evidence presented, and the reasoning behind the Tribunal's decision in estimating the turnover and remanding the penalty decision. 6. Ultimately, the High Court upheld the decision of the Tribunal, stating that the estimation of turnover was based on an appreciation of facts and not considered to be perverse. The Court dismissed the Tax Case (Revision) and declined to interfere with the Tribunal's order, emphasizing that no case was made for their interference. The judgment concluded by dismissing the Tax Case (Revision) without imposing any costs.
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