9911796707
TMI Blog2009 (7) TMI 1147X X X X Extracts X X X X X X X X Extracts X X X X ..... ifulla,J.) The Revenue has come forward with this revision challenging the order of the Sales Tax Appellate Tribunal, dated 31.01.2001 in a batch of appeals. The question of law raised in this revision is as to whether in the facts and circumstances of the case, the Tribunal has erred in law by not treating pulpwood as timber falling under the Sixth schedule to the Tamil Nadu General Sales Tax ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sage of Form XVII. The Tribunal relied upon the decision of this Court reported in 102 STC 70 and held that a Selling Agent can sell any goods including consumables, packing materials and labels excluding plant and machinery and therefore, the order of the Appellate Assistant Commissioner was justified. Having perused Section 3(3) of the Act read along with second proviso, we are also convinced wi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... g under Part A of the Third Schedule, goods falling under item 1 of the Sixth Schedule and arrack, shall be at the rate of only three per cent on the turnover relating to such sale: Provided ... Provided further that any dealer who, after purchasing the goods in respect of which he had furnished any declaration, fails to make use of the goods so purchased for the purpose specified in the dec ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2)(e) of the Act, also make it clear that in the event of violation of any costs by the purchasing dealer, he also would be liable to be proceeded against for imposition of penalty as well as for prosecution. 5. This very issue came up for consideration earlier and after referring to all the earlier decisions, the First Bench of this Court in the decision reported in 148 (2006) STC 419 (Sree Mu ..... X X X X Extracts X X X X X X X X Extracts X X X X
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