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TMI Blog2010 (2) TMI 1082X X X X Extracts X X X X X X X X Extracts X X X X ..... t or beaten jewellery falling under entry 3 of Part A of the First Schedule taxable in the hands of the assessee at the point of last purchase but jewels falling under entry 25 in Part B of the First Schedule taxable at the point of first sale in the hands of the seller by placing the burden of proof on wrong shoulders, namely, on the assessing officer, ignoring that section 10 of the Tamil Nadu General Sales Tax Act, 1959 places the burden of proof on the assessee? (ii) Whether the Sales Tax Appellate Tribunal is right in holding that sale of jewels pledged to the bank is taxable at the point of first sale (vide Lord Krishna Bank Limited v. Assistant Commissioner (Assessment I), Sales Tax Office [1999] 114 STC 333 (Ker)? and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he appeal preferred by the Revenue and confirmed the order passed by the Appellate Assistant Commissioner. Hence the present revision. The learned Special Government Pleader (Taxes) appearing for the Revenue submitted that the order of the Tribunal is wrong, illegal and without basis and justification and that the Tribunal did not consider the case in its proper perspective. It is further contended by the learned counsel that the turnover of Rs. 21,88,601 represents old and worn out jewellery, falling under entry 3 of Part A of the First Schedule to the TNGST Act, and therefore, the order passed by the Tribunal is not in accordance with law and the same shall be set aside. The learned counsel appearing for the respondent-assessee s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nt is deleted, the total turnover comes below Rs. 50 lakhs. Therefore, the authorities below correctly came to the conclusion that the assessee is entitled to compounded rate of tax. The Appellate Assistant Commissioner has also given a finding deleting the inclusion of purchase turnover and held as follows: "Besides the above, the appellants have also purchased old and worn out jewellery for Rs. 4,16,076 on which they have paid tax at the rate of two per cent as per the provisions of section 3(2) of the TNGST Act. Since the 'total turnover' as defined in section 3E of the TNGST Act is less than rupees fifty lakhs, they have paid taxes under slab rate system as per the Ninth Schedule of the TNGST Act. Since the total turnover durin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tion 3E of the TNGST Act, 1959. Applying the above principles he arrived the total turnover of the assessee at Rs. 36,29,443 which includes the turnover assessable under section 3(2) at Rs. 4,16,076. In the above circumstances, we found that there is no merit in the grounds raised by the appellants/Revenue to consider the turnover under section 3E of the TNGST Act, 1959. The appellants/ Revenue has also raised a point that during the relevant period, the respondents are not eligible to pay tax under section 3E of the TNGST Act, 1959 for the reason that they have not given any option to come under the proviso. The learned authorised representative contended that there was no option existed that the dealers whose turnover below Rs. 50 lakhs a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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