1997 (7) TMI 239

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..... . Common appellant is absent in spite of notice of hearing. We have heard Shri K. Srivastava, SDR and perused the papers. 2. Appellant, engaged in the manufacture of Calcium Carbide, filed price lists in Part I and Part II. In both the price lists it was indicated that appellant would be paying additional sales tax under Tamil Nadu General Sales Tax Act payable in respect of sales inside t .....

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..... Though appellant resisted the notice, the Assistant Collector confirmed the demand made in the show cause notice for deposit of the amounts refunded earlier. The Collector (Appeals) having confirmed the order, the present appeals have been filed. 3. In the Bombay Tyres International clarificatory order reported in 1984 (17) E.L.T. 329 (S.C.), the Supreme Court held that additional sales tax sho .....

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