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TMI Blog2011 (2) TMI 1307X X X X Extracts X X X X X X X X Extracts X X X X ..... inasmuch as the same was without any legally acceptable material. As far as the levy of penalty is concerned when the statutory provision providing for imposition of penalty under section 12(3)(b) read along with Explanation (1) does not contemplate levy of penalty, the penalty imposed by the assessing officer and sustained by the appellate authority cannot be sustained. In favour of assessee. - ST/228 of 2006 - - - Dated:- 2-2-2011 - IBRAHIM KALIFULLA F.M. AND KIRUBAKARAN N. JJ. ORDER:- The order of the court was made by F.M. IBRAHIM KALIFULLA J. The assessee has come forward with this revision challenging the order of the Tribunal dated August 12, 2002 passed in T.A. No. 234 of 2001. The questions of law which the pe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er of Rs. 1,43,645 represented sale of brass items. Thereafter, by making a specific reference to the description of item 7C, namely, brass and copper domestic utensils, for which the rate of tax was fixed at four per cent with effect from March 5, 1997 by Act No. 40 of 1997, held that, the liability of tax for the domestic utensils and other brasswares can be apportioned at 35:65. The assessing officer also levied penalty of Rs. 430 invoking section 12(3)(b) of the Tamil Nadu General Sales Tax Act. On appeal before the Appellate Assistant Commissioner, the first appellate authority while affirming the order of the assessing authority, enhanced the percentage of the brasswares as between domestic utensils and other wares to 50 per cent a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ner interfered with the apportionment made by the assessing officer, who fixed it as 65 per cent for sale of domestic items and 35 per cent for sale of other items. In fact, for fixing at 35 per cent for other items, the assessing authority made a specific reference to the inter-State purchase turnover made by the petitioner to the value of Rs. 2,81,841 out of which, purchase of brass utensils and kuthuvilaku was to the value of Rs. 1,38,196 and the remaining turnover of Rs. 1,43,645 represented sale of other brass items. In such circumstances, in the absence of any other reasoning other than what has been stated by the assessing authority in the order of assessment, the conclusion of the Appellate Assistant Commissioner to alter the percen ..... X X X X Extracts X X X X X X X X Extracts X X X X
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