9911796707
TMI Blog2011 (10) TMI 549X X X X Extracts X X X X X X X X Extracts X X X X ..... se inserted to section 12(3)(b) of the TNGST Act, 1959 which excludes certain kinds of turnover - Thus, the Tribunal directed the assessing authority to levy penalty on the actually suppressed turnover of ₹ 1,09,956 and deleted the penalty levied on the turnover estimated by the assessing authority on further additions - no reason to interfere with the order of the Sales Tax Appellate Tribun ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... total and taxable turnover of ₹ 12,91,262 respectively in their monthly returns in form A1 for the year 1995-96. The place of business was inspected by the Enforcement Wing Officer on April 9, 1996 and found the following defects: Ledger accounts were not kept for 1995-96 and produced for inspection. The verification of accounts for 1995-96 revealed that the inter-State purchases of 200 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... have been no dispute with regard to the suppression pointed out by the assessing authority in the assessment order. Therefore, with regard to the equal additions estimated by the assessing authority, the Sales Tax Appellate Tribunal justified in making the further additions and confirmed the levy of tax on the turnover of ₹ 2,19,912. With regard to levy of penalty under section 12(3)(b) o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 8377; 1,09,956. Aggrieved by the same, the Revenue is on present revision before this court. The learned Special Government Pleader (Taxes) appearing for the Revenue contended that penalty should be imposed on the estimated value also on the basis of equal time addition. On a perusal of the order of the Sales Tax Appellate Tribunal, it is seen that the Tribunal considered the Explanation ..... X X X X Extracts X X X X X X X X Extracts X X X X
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