9911796707
TMI Blog2002 (7) TMI 756X X X X Extracts X X X X X X X X Extracts X X X X ..... passed by the Appellate Assistant Commissioner (CT) II, as also the initial assessment order passed by the Commercial Tax Officer. All the three authorities below have taken a view that the turnover of Rs. 1,30,900 by the assessee was liable to be taxed under the Central Sales Tax Act, inviting 6 per cent of tax. The authorities have also inflicted penalty, on account of the assessee having giv ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... The sale was therefore treated to be an inter-State sale covered under the CST Act and it was also charged at 6 per cent. Penalty of Rs. 11,781 was also inflicted under section 9 of the Central Sales Tax Act, 1956 read with section 12(5)(iii) of the Tamil Nadu General Sales Tax Act. In the appeal also, the same position continued, as the appellate authority also found that inspite of chances giv ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oted by the Appellate Tribunal suggesting therein that in fact, the goods were despatched under form XX. But, even those despatches were not free from suspicion. We will have nothing to do with that aspect because, in this case, it is clear that firstly, there was sale, secondly, the sale was in the course of inter-State trade, thirdly, the assessee had not produced "C" forms and lastly, there was ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... any tax. All these would be pure questions of fact and in our opinion, all the three authorities below have properly dealt with the materials before them. We do not find any error having been committed by any of the authorities. There is no question of law involved in this revision. The revision is therefore dismissed without any orders as to costs. Petition dismissed. - - TaxTMI - TMITax ..... X X X X Extracts X X X X X X X X Extracts X X X X
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