9911796707
TMI Blog2013 (9) TMI 1029X X X X Extracts X X X X X X X X Extracts X X X X ..... to the assessment year 2008-2009 and O. T. R. No. 69 of 2012 pertains to the assessment year 2009-2010. The brief facts that led to the filing of these revisions are as under: Undisputedly the respondent-assessee deals in groceries as a grocery merchant at Mankavu. She commenced her business in groceries for the first time in the assessment year 2008-09 is also not seriously disputed by the Department. Subsequent to filing of the returns indicating the taxable turnover by the assessee, on scrutiny of the records by the Department unearthed unaccounted purchase of ₹ 1,19,662 so far as assessment year 2008-09 and ₹ 3,54,165 so far as assess ment year 2009-10. Assessment came to be completed by adding the unaccounted turnover ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... into consideration whether the assessee has committed omission or not. He also brings to our notice section 11(3) contending that for an assessee a special concession is granted under sub-section (3) of section 11 up to ₹ 10 lakhs for the first year of business. Therefore, even by virtue of sub section (3) of section 11 of the Act the assessee would get the benefit. We have gone through the orders of both the appellate authorities and also the provisions referred to above. Section 2(xxiii) of the Act defines input tax which reads as under: input tax means the tax paid or payable under this Act by a registered dealer to another registered dealer on the purchase of goods in the course of business and includes the tax paid on ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er section 11(1); and more than that, the real taxable turnover was brought to the notice of the Department only under the scrutiny proceedings which would also dis entitle the assessee claiming such benefits. Then coming to another concession available to the assessee so far as beginner of the business in the first assessment year, by virtue of proviso 3 to section 6(1) of the KVAT Act he gets exemption benefit up to ₹ 10 lakhs taxable turnover and when the turnover exceeds ₹ 10 lakhs such excess taxable turnover alone has to be taken into consideration. Proviso 3 to section 6(1) of the KVAT Act reads as under: 6. Levy of tax on sale or purchase of goods.-(1) Every dealer whose total turnover for a year is not less than ..... X X X X Extracts X X X X X X X X Extracts X X X X
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