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TMI Blog2009 (12) TMI 867X X X X Extracts X X X X X X X X Extracts X X X X ..... 2000 made in STA. No. 118 of 1999 by formulating the following questions of law: 1. Whether the Tribunal is right in sustaining the levy of penalty under section 12(3)(b) of the Tamil Nadu General Sales Tax Act, 1959, when the assessment has been made based on the figures culled out from the books of account? 2.. Whether the Tribunal is correct in confirming the levy of penalty on mere grou ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on business in works contract. In the course of its business, it undertook the work of manufacturing doors and windows. For the assessment year 1993-94, the revision petitioner reported the entire turnover to the Department and claimed compensation on works contract, as there was no charging section for the taxation of the turnover arising out of works contract at that point of time under the T ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... contract, whether it is divisible or indivisible was in considerable doubt during the relevant period. For the relevant assessment year, the entire turnover has been returned, however exemption was claimed in respect of the turnover governing the works contract. The assessing officer has accepted certain portions of the turnover, however the rest of the turnover has been brought for tax. Immediate ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... assessment in respect of the assessment years 1993-94 and 1994-95, if made, on the basis of the returns filed and accounts maintained by the assessee and were not made on estimates, the assessment could be regarded only as an assessment under section 12(1) of the Tamil Nadu General Sales Tax Act to which the penal provisions of section 12(3) of the Tamil Nadu General Sales Tax Act were not attract ..... X X X X Extracts X X X X X X X X Extracts X X X X
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