9911796707
TMI Blog1992 (9) TMI 122X X X X Extracts X X X X X X X X Extracts X X X X ..... 3. The ITO noticed that the provision of Rs. 10,14,637.21 includes the tax in Tamil Nadu @ 5% sales and additional tax of 10% on the purchase of prawns for Rs. 18,16,456.68 made in Tamil Nadu, amounting to Rs. 1,03,206.76. He further noticed that by an order dt. 17th Feb., 1983 of the Dy. CTO, Kuzhithara, the assessee has been fully exempted from the payment of purchase tax in Tamil Nadu. The assessee contended before him that the provision was made earlier while it received the order of Dy. CTO only on 20th May, 1983. Hence, he held that there was no purchase tax payable in Tamil Nadu and as such the amount of Rs. 1,03,206.76 relating to the purchase tax in Tamil Nadu included in the provision for purchase tax is clearly inadmissible. 2 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ntire amount. 4. Being aggrieved by the above assessment orders, the assessee carried the matter in appeal before the CIT(A), who upheld the view of the Assessing Officer. Hence, these further appeals before us. 5. We have heard the parties on this point. In this case, the assessee produced the following documents: 1. Copy of notice for finalisation to determine the liability or otherwise to the sales tax for the asst. yr. 1976-77 to 1990-91 dt. 4th April, 1991 2. Copy of notice for finalisation to determine the liability or otherwise to the sales tax for the asst. yr. 1976-77 to 1991-92 dt. 20th June, 1992 3. Copy of provisional assessment order dt. 14th Aug., 1981 of Agrl. income-tax and sales tax Department. The learned re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... been finalised and it is still pending. Notice dt. 20th June, 1982 issued by the sales tax authorities would also go to show that the sales tax assessments have not been finalised or dropped by the concerned authorities. Hence, the documents produced before us would clearly establish that an apprehension has been created in the mind of the assessee in respect of the purchase tax liability for the assessment years under consideration. 6. The ITO disallowed the claim of the assessee in respect of the purchase tax liability on the purchase of prawns for Rs. 18,16,456.68 made in Tamil Nadu, amounting to Rs. 1,03,206.76 on the ground that by order dt. 17th Feb., 1983 of the Dy. CTO, Kuzhithara, the assessee had been fully exempted from the p ..... X X X X Extracts X X X X X X X X Extracts X X X X
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