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TMI Blog2013 (7) TMI 350X X X X Extracts X X X X X X X X Extracts X X X X ..... arge liability would not arise. The levy of penalty under Additional Sales Tax Act itself was introduced only under Act 31 of 1996 with effect from 16.04.1996 - Assessing Officer shall redo the assessment and the corresponding demand on surcharge and additional sales tax - Decided in favour of Assessee. - Tax Case (Revision) No.194 of 2011 - - - Dated:- 26-6-2013 - Chitra Venkataraman And K. B. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on the basis that it was not proved that the word "Kjy;" was not available in the dealers copy whereas it is available only in the department's copy, therefore the same was inserted after the inspection when the Appellate Assistant Commissioner had stated that the word "Kjy;" was inserted after the statement was recorded in all the copies in order to attract the tax liability under the TNGST Act a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ck as per accounts was 4840 kgs ; as per the Statistical Inspector's Report, it was 7256 kgs. Based on this, after recording the statement, the Assessing Officer estimated the purchase of groundnut kernel, sales of resultant oil and oil-cake for the purpose of assessment. Aggrieved by this, the assessee went on appeal before the First Appellate Authority. 3. It is stated that the assessee had de ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... accordingly deleted the estimation and accordingly, set aside the order of the Assessing Officer. 4. Aggrieved by the same, the Revenue went on appeal before the Sales Tax Appellate Tribunal, which, as a matter of fact found that the First Appellate Authority had come to a wrong conclusion and it was contrary to the statement recorded and found in the Assessment file. The Tribunal held that the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cific provision under the Additional Sales Tax and the Surcharge Act during 1996-97, the corresponding levy of penalty on the additional sales tax and surcharge liability would not arise. The levy of penalty under Additional Sales Tax Act itself was introduced only under Act 31 of 1996 with effect from 16.04.1996. Hence, we do not find any justification on the demand of Additional Sales Tax for th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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