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2019 (3) TMI 1424 - HC - VAT and Sales TaxApplicability of provisions of Section 16(2) of the TNGST Act - Held that - A clear factual finding has been recorded that what has been done by the Assessing Officer is purely based on guess work and without conducting necessary work as mandatory under the statute. The Revenue has not been able to point out any question of law, as the entire argument put forth are fully based upon the factual position. In a tax case revision filed under 38 of the TNGST Act, we are required to examine as to whether there is any question of law arising for consideration - Since we find none, we reject this tax case revision. The tax case revision is dismissed.
Issues:
1. Interpretation of provisions of the Tamil Nadu General Sales Tax Act, 1959 regarding assessment of mobile phone sales. 2. Application of Section 16(2) of the TNGST Act in the case. 3. Burden of proof on the assessee regarding market price evidence. 4. Deletion of penalty levied under Section 16(2) of the Act. Analysis: The petitioner filed a tax case revision challenging the order of the Tamil Nadu Sales Tax Appellate Tribunal regarding the assessment year 2003-04. The substantial questions of law raised included the acceptance of lower mobile phone sale values due to market trends, the application of Section 12 A of the TNGST Act, and the burden of proof on the assessee to provide evidence of market prices. The Tribunal's decision to delete the penalty under Section 16(2) was also contested. The first appellate authority set aside the assessment made by the Assessing Officer, noting it was based on guesswork without proper investigation. The Tribunal upheld this decision, emphasizing that the assessment was done without considering relevant factors and was liable to be set aside. As Section 16(2) of the TNGST Act applies only in cases of willful non-disclosure, the penalty was also set aside. The Tribunal found no merit in the appeal filed by the State, leading to the dismissal of the case. During the hearing, the Revenue failed to identify any legal questions, as the arguments were based on factual grounds. In a tax case revision, the court is tasked with examining legal issues, and as none were found, the revision was rejected. Consequently, the tax case revision was dismissed without costs, as there were no legal grounds for interference.
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