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TMI Blog2011 (11) TMI 579X X X X Extracts X X X X X X X X Extracts X X X X ..... damages levied have to be borne by the contractor and the payment is reduced to the extent of liquidated damages and, therefore, such amount received after the contractual deductions can alone be treated as turnover - buyer was entitled to recover liquidated damages for delay in delivery of the goods. In other words, the dealer was liable to pay the liquidated damages at the agreed rate if it fail ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Respondent : Chandran ORDER:- (Made by P.JYOTHIMANI, J.) The Revenue has preferred this revision against the order of the Sales Tax Appellate Tribunal (Main Bench), Chennai dated 18.9.2000 passed in S.T.A.No.622 of 2000, and the same was admitted on the following question of law: Whether in the facts and circumstances of the case, the Tribunal has erred in having excluded the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... turnover. Accordingly, the Appellate Assistant Commissioner held that the said amount of ₹ 4,52,960/has to be deleted from the taxable turnover. The said order of the Appellate Assistant Commissioner came to be confirmed by the Tribunal under the impugned order, while dismissing the appeal filed by the Revenue. 3. On a perusal of the impugned order of the Tribunal, we find that the Tri ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nt of their turnover towards recovery of liquidated damages amounting to ₹ 4,52,960/-. 4. Similar view was also taken by the Punjab and Haryana High Court in Punjab Communications Ltd. v State of Punjab and others, (2002) 128 STC 306. In the said judgment, it was held as follows: 11. A perusal of the above shows that the buyer was entitled to recover liquidated damages for delay in ..... X X X X Extracts X X X X X X X X Extracts X X X X
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