9911796707
TMI Blog1983 (1) TMI 242X X X X Extracts X X X X X X X X Extracts X X X X ..... of timber effected to the Executive Engineer, Tamil Nadu Water and Drainage Board, Thanjavur, in violation of the provisions of section 22. The assessing officer, therefore, levied a penalty of Rs. 1,066, equal to the excess tax collected under section 22. That order levying penalty was challenged before the Appellate Assistant Commissioner, but without success. The assessee thereafter took the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... x on the assessee's sales turnover of timber. Timber is assessable only at a single point, that point being the first sale in the State. In this case, there is no dispute that the assessee is a second seller and therefore, the sales by the assessee is not taxable. The assessee, is, therefore, not entitled to collect sales tax from his purchaser. Though the assessee is not entitled to collect sales ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (petitioner) has collected tax on his sale value of the goods at 5 per cent. If the assessee has, in addition to the sale value of the timber sold, collected the exact amount which he has paid on the value of the timber as sales tax at the time of his purchase, it would have been a different matter. But, here he has collected sales tax on his sales turnover and therefore, his plea that he is pass ..... X X X X Extracts X X X X X X X X Extracts X X X X
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