9911796707
TMI Blog2008 (11) TMI 652X X X X Extracts X X X X X X X X Extracts X X X X ..... claim was made by the assessee, invoking section 4C of the TNGST Act. In such circumstances, the assessing authority was not obliged to accept the plea of the assessee at a belated point of time. In any case, the assessee was not able to demonstrate the return of goods by the purchaser and the corresponding return of the value of such sale with the sales tax collected to the purchaser. In the face of such factual finding rendered against the petitioner, it is not possible for this court to take a different view in the tax case. Therefore, no merit in the contention of the petitioner and accordingly, the question of law is decided against the assessee and in favour of the Revenue - 698 of 2006 - - - Dated:- 12-11-2008 - PRABHA SRIDEVAN ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of October, 1995 on January 19, 1996 and also paid the tax due thereon. Before the assessing officer, the assessee contended that there was no sale of machinery to Sri Poly Pipes as found in the invoice Nos. 382 and 383 dated October 19, 1995, on account of the rejection by the buyer and as such, the transaction has to be treated as sales return and consequently, the assessee was not liable to pay any tax. The said submission was not accepted by the assessing officer and accordingly, sales suppression of Rs. 12,42,500 was treated as part of the turnover and the same assessed at eight per cent. The assessing authority also levied penalty of Rs. 1,96,695 under section 12(3)(b) of the Tamil Nadu General Sales Tax Act. The order of asse ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... TIIC. In short, the Appellate Assistant Commissioner came to a factual finding that the assessee had made records to appear as if the goods were returned and as such, was not entitled to the benefit of refund of tax. Accordingly, the appeal was dismissed. The order of the Appellate Assistant Commissioner was taken up before the Tamil Nadu Sales Tax Appellate Tribunal and before the Tribunal, the assessee contended that they have sold the machinery to Sri Poly Pipes on the strength of the commitment letter given by Tamil Nadu Industrial Investment Corporation for payment and as the assessee was not in a position to supply the entire machinery within the time stipulated, the buyer returned the product supplied by them and as such, the sale ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... necessity for the assessee to show such sales in their accounts. The learned counsel also contended that in case the Department entertained doubt about the return of machinery, as claimed by the petitioner, they could, at best, have assessed the suppression at Rs. 4,50,000 being the amount shown in the demand draft issued by Sri Poly Pipes through TIIC and as such, determination of turnover on the entire invoice amount was unwarranted. Per contra, the learned Special Government Pleader contended that there were no acceptable materials produced by the assessee before the authorities below as well as before the Tribunal to demonstrate that the goods supplied by them were in fact returned by the purchaser. The learned Special Government Ple ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hout materials warranting interference by this court in the tax case. Section 4C provides the procedure for refund of tax of sales return and as per the said provision, the claim for refund of tax should be made before the assessing officer within thirty days of the receipt of despatch of the goods or before the completion of final assessment, whichever is later, in the statutory form as prescribed under form I and admittedly, no such claim was made by the assessee, invoking section 4C of the TNGST Act. In such circumstances, the assessing authority was not obliged to accept the plea of the assessee at a belated point of time. In any case, the assessee was not able to demonstrate the return of goods by the purchaser and the corresponding ..... X X X X Extracts X X X X X X X X Extracts X X X X
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