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TMI Blog2018 (3) TMI 816X X X X Extracts X X X X X X X X Extracts X X X X ..... gally correct in having held that the amendment made by insertion of new Section 2(aa) along with explanation to the TNAST, 1970 from 01.08.1996 cannot be applied for the year 1995 - 96 which such amendment was made to the Act was only declaratory in character in order to clarify the meaning or effect of such provision and that such Acts are always held to be retrospective?" 2. Short facts leading to the revision are that the respondent/ Tvl.Hindustan Lever Limited (Successors-in-interest of Brooke Bond Lipton (India) Ltd.), is an assessee on the file of the Assistant Commissioner (CT), now re-designated as Deputy Commissioner) CT, Fast Track Assessment Circle III, Chennai, and finally assessed on a total and taxable turnover of Rs. 359,46 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nal, passed the following order: 29) A perusal of the assessment order clearly shows that the assessment was done under section 12(1) of TNGST Act 1959. Section 12(3) was amended by section 10 of the 7th Amendment Amendment Act 22/2002 with effect from July 1, 2002 only. Hence, the assessment in this case was made based on the figures available in the return and the books of accounts submitted by the assessees and not on the basis of best of judgement method. Hence, as per the ratio laid down in 125 STC 505 in Apollo Saline Pharmaceuticals Private Ltd., Vs. Commercial Tax Officer (FAC) and others once the assessment was done under section 12(1) of the TNGST Act 1959 on the basis of the returns and accounts submitted by the assessees and n ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the taxable turnover of the appellants for the purpose of levying additional sales tax under the Additional Sales Tax Act, 1970 is set aside and the matter is remanded back to the assessing authority for arriving at the taxable turnover of the appellants after excluding the sales turnover of the agents in a sum of Rs. 8,19,64,021/ - and excluding the other turnovers deleted by the Appellate Deputy Commissioner and to levy additional sales tax as per section 2(1 )(a) of the TNAST Act, 1970 and the order of the learned Appellate Deputy Commissioner in remanding the matter on the point of levy of penalty and also the order of the assessing authority in levying penalty in a sum of Rs. 1,09,30,748/- are set aside. 4. Being aggrieved, instant T ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... court held thus: 8. The assessments for the assessment years 1993-94 and 1994-95 which were assessments made on the basis of the accounts, and not based on any other material and were not estimated, have therefore, to be regarded as assessments made under Section 12(1) to which the penal provisions of Section 12(3) are not attracted. The levy of penalty for those two assessment years is set aside. 9. The assessing authorities have not applied their mind as to whether in respect of those assessments to which Section 12(4) and 12(5) which have since been deleted, would apply, the assessee had failed to disclose any bona fides for not having paid the tax earlier. It is the case of the assessee that the law regarding the taxability of the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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