9911796707
TMI Blog1998 (2) TMI 577X X X X Extracts X X X X X X X X Extracts X X X X ..... e jurisdiction of Commercial Tax Officer, Hosur. The assessee-dealers' head office, it is said, is located at Hosur, besides having a branch office at Bangalore. The assessee-dealers, it appears, effects sale of their goods inter-State, besides effecting stock transfer for open market sale to their branch at Bangalore. During the relevant assessment years 1985-86, 1987-88 and 1988-89, it appears, the assessee-dealers camouflaged their accounts by creating records in such a way that the inter-State sales effected by them in a quantified sum relatable to the said assessment years appear as if they are only stock transfers effected to their branch at Bangalore for open market sale. This sort of manipulation of accounts, they were indulging in, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lty in its entirety in respect of the assessment year 1987-88. 6.. The aggrieved assessee-dealers filed appeals in C.T.A. Nos. 115 and 116 of 1992 before the Tamil Nadu Sales Tax Appellate Tribunal (Additional Bench), Coimbatore-18 (for short "the Tribunal") relatable to assessment years 1985-86 and 1988-89. The Tribunal decided the case in favour of the department, but however reduced the penalty from 75 per cent to 50 per cent, giving rise to the present actions-T.C.(R) Nos. 152 and 153 of 1995. 7.. The Revenue aggrieved by the above said reduction of the penalty filed T.C. (R) Nos. 178 and 179 of 1995 relatable to the assessment years 1985-86 and 1988-89. 8.. The aggrieved assessee-dealers filed C.T.A. No. 211 of 1990 before the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... spatches would have been normally construed as transfers effected to their Hosur branch for open market sale. This sort of an explanation, trotted out by the assessee-dealers, was not at all accepted by the tax authorities inclusive of the Tribunal relatable to assessment years 1985-86 and 1988-89. But, unfortunately, as respects the assessment year 1987-88, the Tribunal accepted the explanation of the assessee-dealers and afforded relief to them, in the sense of setting aside the assessment. When we verified the records, we are able to find that the Presiding Deity of the Tribunal, which passed contrary orders on the same set of facts, are different individuals. 11.. The Tribunal is the ultimate authority on finding of facts. Normally, a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... one other than one of manipulation to suppress the real nature of the transaction. This aspect of the matter had not been taken into account by the Presiding Deity, which decided the case in C.T.A. No. 211 of 1990. But, on the other hand, the Presiding Deity which decided the matters in C.T.A. Nos. 115 and 116 of 1992 had duly taken into account such aspect of the matter for consideration and that perhaps was the reason for the conflicting decisions being resulted between the two sets of authorities. In this view of the matter, we rather feel that the order passed by the Presiding Deity in C.T.A. No. 211 of 1990 cannot at all be allowed to stand and the same deserves to be set aside in respect of the assessment relatable to the assessment y ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ribunal, which is the minimum penalty imposable thereto. Since the assessee-dealers manipulated and created records with a view to suppress actual sales turnover, we do not see any reason to interfere with the minimum penalty imposed upon the assessee-dealers for the assessment years 1985-86 and 1988-89. Further, we are not inclined to restore the original penalty of 150 per cent, as had been imposed upon the assesseedealer by the assessing officer, inasmuch as the assessee-dealers had been facing the agony of litigation before different forums for well over a decade. 15.. In fine, T.C. (R) Nos. 152, 153, 178 and 179 of 1995 are dismissed. T.C. (R) No. 158 of 1995 is allowed by setting aside the order of the Tribunal in C.T.A. No. 211 of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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