1995 (10) TMI 219

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..... on 22(2) of the Tamil Nadu General Sales Tax Act, 1959. T.C. Appeal No. 1945 of 1984 is relating to the penalty levied under section 3-A of the Tamil Nadu Additional Sales Tax Act, 1970. T.C. Appeal Nos. 1946 and 1947 of 1984 relate to assessment year 1976-77. T.C. Appeal No. 1946 of 1984 relates to penalty levied under section 22(2) of the Tamil Nadu General Sales Tax Act and T.C. Appeal No. 1947 .....

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..... r section 3A of the Tamil Nadu Additional Sales Tax Act. Accordingly penalties were levied under the abovesaid provisions in all the assessment years under consideration. Aggrieved the assessee filed appeals before the Appellate Assistant Commissioner. The Appellate Assistant Commissioner deleted the penalties since the assessee is not a dealer and since the assessee also paid the tax collected by .....

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..... e is not entitled to collect sales tax. However the assessee collected sales tax in the assessment years under consideration and paid the same to the Government. However during the assessment years under consideration there was a doubt as to who should collect the tax either the decorticator or the oil mill owners. It was held subsequently that it is the oil mill owners who are entitled to colle .....

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