9911796707
TMI Blog2014 (3) TMI 340X X X X Extracts X X X X X X X X Extracts X X X X ..... ted out that the authorised representative of the assessee conceded that there was no agreement providing for movement of goods to Andaman pursuant to the sale or as an incident of sale. In the absence of any agreement as well as in the absence of material to show that the movement of goods to Andaman without any break for anyone to take delivery in Chennai, the sales had to be treated as local sales - turnover was assessable under the Tamil Nadu General Sales Tax Act. Except for revising the assessment for the assessment years relating to 1988-89 and 1989-90, there are no materials to show that there was wilful non disclosure to invoke Section 16(2) of the Tamil Nadu General Sales Tax Act. In fact, the order of the Appellate Assistant C ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... relates to original assessment. The facts are not disputed before us. 3. The petitioner herein is a dealer in Vanaspathi and Edible oil. The place of business of the dealers was inspected by the Enforcement Wing Officers on 3.12.1990. The documents seized at the time of inspection revealed that the petitioner had effected sales to Andaman Customers, but the goods were delivered to the agent at Madras. According to the assessee, the agent of the customers had arranged for shipment. The assessee had originally shown the turnover under the provisions of Central Sales Tax Act and charged at 4% against the 'C' forms. However, the inspection revealed that the bill of lading indicated the name of S.Vijayarajan Co., Chennai and Kesava ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s. Thus, the Appellate Authority confirmed the assessment. However on the aspect of penalty, the Appellate Authority held that the entire turnover in their returns were found in the books of accounts and the same were reported for assessment under the provisions of Central Sales Tax Act and tax paid. The sales turnover was fully reflected in the accounts books and also declared before the Assessing Officer by way of statement at the time of assessment. Since, there was no wilful non-disclosure and malafide intention, by taking lenient view, the Appellate Authority reduced the penalty from 150% to 50%. The orders passed in respect of all the three years are one and the same. Aggrieved by the said order of the Appellate Authority, the assesse ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e Tribunal pointed out that the sale in the case was concluded by the delivery effected inside Tamil Nadu and that the persons who received the goods in Chennai were not agents of customers of the Andaman dealer taking delivery in this State itself. Thus, on facts, the Tribunal held that there is nothing on record to show that the assessee had contract with the Andaman dealers towards that end, effected sales, resulting in movement of goods from Chennai to Andaman. In the absence of any material, we have no hesitation in confirming the order of the Tribunal holding that the turnover was assessable under the Tamil Nadu General Sales Tax Act. 5. However as regards penalty under Section 16(2) of the Tamil Nadu General Sales Tax Act is conce ..... X X X X Extracts X X X X X X X X Extracts X X X X
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