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TMI Blog2001 (9) TMI 925X X X X Extracts X X X X X X X X Extracts X X X X ..... Appeal No. 6243-6245 of 1998, & 1048, 1049 of 1999, - - - Dated:- 18-9-2001 - KIRPAL B.N. AND PHUKAN S.N. AND VENKATARAMA REDDI P. JJ. M.L. Verma, T.L.V. Iyer and S. Balakrishnan, Senior Advocates. Harish N. Salve, Solicitor-General of India. Mukul Rohtagi, Additional Solicitor General of India. R.L. Ramani, N. Prasad, K.K. Mani, C.N. Sreekumar, Ms. Deepa, Ms. Revathy Raghavan, Ms. Shweta Garg and Ms. Rekha Pandey, Other Advocates. -------------------------------------------------- Civil Appeal Nos. 6243-6245 of 1998: The challenge in these appeals is to the three show cause notices which were issued by the respondent in respect of the years 1984-85, 1986-87 and 1988-89 proposing to include in the turn ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... industan Petroleum Corporation Limited and such other oil company as may be notified by the Government of Tamil Nadu. 4.. It is by reason of the said Explanation I that no sales tax was levied on the appellant in respect of the sales worth Rs. 1180,52,00,952 made by the appellant to IOCL during the year 1988-89. Similarly on sales made to IOCL for the years 1984-85 and 1986-87, no tax was levied thereon. It is not in dispute that on the sales made by IOCL, sales tax is leviable. 5.. What is proposed to be done now pursuant to the notice which has been issued is to include in the turnover the amount received by the appellant from the compensation pool. It is the case of the appellant that in the show cause notices, it is stated that the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hin eight weeks and the assessing authority will proceed thereafter in the light of the clarification now made. 8.. These appeals are disposed of in the aforesaid terms, the order of the Tribunal is set aside and the case is remanded to the assessing authority for fresh adjudication in accordance with law. Civil Appeal Nos. 1048-1049 of 1999: For the reasons stated in our above order passed in Civil Appeal Nos. 6243-6245 of 1998, these appeals are also disposed of, the order of the Tribunal is set aside and the case is remanded to the assessing authority for fresh adjudication in accordance with law. The appellant may, if it so chooses, file its objections to the show cause notices, within eight weeks and the assessing authority will ..... X X X X Extracts X X X X X X X X Extracts X X X X
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