9911796707
TMI Blog1997 (11) TMI 502X X X X Extracts X X X X X X X X Extracts X X X X ..... rom Steel Enterprises, Bombay by two invoices, namely, SE/84-85/520 dated October 14, 1985 to the tune of Rs.1,21,800 and SE/84-85/590 dated November 4, 1985 to the tune of Rs.1,00,870. The iron and steel so purchased were stated to have been sold in transit to Travancore Electric Chemical Industries Limited, Chingavanam Post, Kottayam and to Kirloskar Electric Company Limited, Malleswaram West, Bangalore-55 respectively by two invoices, namely, KA/8485/942 dated October 16, 1985 to the tune of Rs. 1,26,875 and KA/84-85/996 dated November 6, 1985 to the tune of Rs. 1,09,673-20, totalling to Rs. 2,36,548.20. 4.. During the assessment proceedings, the dealers have claimed that the above sales of iron and steel were outside the State of Tami ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... As regards the turnover of Rs. 1,09,673.20, he remanded the matter to the assessing officer, giving an opportunity to the assessee-dealers for the production of C forms, so as to enable them, on such forms being produced, to have the said turnover assessed at the concessional rate at four per cent. As regards the penalty imposed, he was of the view that since the assessee included the entire turnover under total turnover and he claimed exemption on the ground of sales, falling under section 6(2)(b) of the CSTA, it cannot be stated that there was any incorrect or incomplete filing of return and consequently, the penalty levied by the assessing officer under section 9(2) of the CSTA read with section 12(5)(iii) of the TNGSTA is not susta ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... under section 3(b) of the CSTA. On the contrary, it is the contention of the assessee-dealers that the said sales turnover were effected outside the State of Tamil Nadu and so, they would not come within the purview of either TNGSTA or CSTA. 11.. From a perusal of the order of the Tribunal, we are unable to discern any discussion on any of the contentions of the respective parties and the Tribunal simply adopted a via media approach, as stated above. We are unable to understand as to how it will be permissible for the Tribunal to adopt such an approach, on the facts and in the circumstances of the case. There is no other go for the Tribunal, on the facts and in the circumstances of the case, except to answer the legal contentions raised o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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