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2008 (6) TMI 553

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..... ion itself is taken up for final disposal. The respondent issued a show-cause notice to the petitioner calling upon him as to why sales tax to the tune of Rs. 33,926 with penalty of Rs. 50,890 should not be imposed on the petitioner under the provisions of the Tamil Nadu General Sales Tax Act, 1959. For the said notice, it is stated by the petitioner that he had submitted a reply on August 22, 20 .....

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..... n so far. Hence, I confirm the above proposal and pass orders as below: Total and taxable turnover determined : Rs. 8,48,160 Tax due : Rs. 33,926 Tax paid : Rs. nil Balance : Rs. 33,926 A notice in form B3 is issued. Penalty: Penalty due : Rs. 50,890" Penalty paid : Rs. nil Balance : Rs. 50,890" A perusal of the counter would go to show that the respondent has tacitly admitted that rep .....

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..... to the dealer to challenge the same. In this case, a perusal of the reply to the notice submitted by the petitioner would go to show that the petitioner has requested the respondent to furnish copies of the bills on which basis it is proposed to conclude that the petitioner went on purchasing materials, though according to him, the business was closed long before. Admittedly, the copies as reques .....

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