9911796707
TMI Blog2010 (8) TMI 858X X X X Extracts X X X X X X X X Extracts X X X X ..... thority, thereby disallowing the exemption given on transit sales. While W.P. No. 15226 of 2010 is filed against the re-assessment orders dated February 16, 2009 pertaining to the assessment year 2001-02 as confirmed by the appellate authority by order dated March 24, 2010, W.P. No. 15227 of 2010 filed against the identical reassessment order for the assessment year 2003-04. As both the writ petitions are filed by the same partnership against identical orders pertaining to different assessment years for identical reliefs based on identical set of facts involving identical issues, both the writ petitions are disposed of by common order. The petitioner herein is the registered dealer in papers and boards under the provisions of the Tamil Nad ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n found to be not genuine as the same was not issued by the concerned assessing authority and has treated the turnover in respect of transit sales as turnover escaping assessment and brought the total amount of turnover with the tax liability and the said orders of assessing authority and appellate authority are now brought under judicial review before this court in these two writ petitions. According to the learned counsel for the petitioner, the transaction of transit sales is genuinely effected and the same is evident from E1 form obtained from the original seller and the petitioner cannot be liable for false documents produced on the side of the purchaser and the petitioner has no role in production of such false documents. It is furth ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ver, the same concession is disallowed because of the act of fraud said to be committed by the purchaser in respect of which the petitioner has no control once the transaction is over. Unless and otherwise it is, based on concrete material, found out that the transaction is not true or the petitioner is party to the act of fraud said to be committed by the purchaser, the question of disallowing the exemption already given to the petitioner for the transaction actually effected between the parties, does not at all arise. The learned counsel for the petitioner has also in the course of argument drawn the attention of this court to an order passed by the honourable Division Bench of our High Court in the batch of writ petitions dated December ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rovisions of the Act and the exemption cannot be disallowed. As a matter of fact, the learned single judge has in the batch of writ petitions set aside not only the reassessment orders, but also the demand for additional tax as well as penalty, without any relief being asked for to that effect. The impugned assessment orders are set aside mainly on the ground that it is for the Revenue to proceed against the purchaserdealer for any contravention of law for giving wrong declaration in the manner known to law and no penal action can be warranted against the seller-dealer. It is strenuously argued on behalf of the petitioner herein that in spite of the ratio laid down in the judgments as above referred to is brought to the notice of both the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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