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TMI Blog2010 (11) TMI 1068X X X X Extracts X X X X X X X X Extracts X X X X ..... ower Stations of Tamil Nadu Electricity Board. 2. According to the petitioner, the purchase of fly ash would not attract purchase tax under Section 7(A) of the Act. Learned counsel for the petitioner concedes that the petitioner does not insist on the said claim. Therefore, in so far as the levy of purchase tax on the purchase of fly ash from the Tamil Nadu Electricity Board is concerned, the same is sustained. 3. One other item relates to estimation of sales of gunny bags. As far as the said item is concerned, learned counsel for the petitioner fairly states that the petitioner has got no documentary evidence in support of the claim. The petitioner is not pressing the said issue. Therefore, levy of purchase tax on gunny bags for pack ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ercial Tax Officer and Another) wherein the Special Tribunal held that no additional sales tax was leviable in respect of the tax paid under Section 3(4) of the Act. The Judgement was dated 10.10.1996. When the petitioner wanted to raise an additional grounds based on the said decision of the Special Tribunal, the first respondent/Tribunal declined to entertain the additional grounds by stating that the petitioner having failed to agitate the said issue either before the Assessment Authority or before the Appellate Assistant Commissioner cannot be permitted to raise the same for the first time before the first respondent/Tribunal. 6. When we considered the said issue, we find that the reliance placed upon the Division Bench of this Court ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er of assessment can pass such other orders as it may think fit. Under Regulation 12(1)(b), it is specifically provided that the party or the respondent seeking to adduce additional evidence satisfies the Appellate Tribunal that such evidence notwithstanding the exercise of due diligence was not within his knowledge or could not be produced at or before the time when the order under appeal was passed, the party or the respondent can be permitted to produce it before the Tribunal. Therefore, when the appellant before the Tribunal was able to gather necessary evidence in support of its stand and such evidence was not available with it in spite of its due diligence or the said evidence was not within its knowledge though in the normal course b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... paragraph 8,9 and 10: 8. In support of the above contention the petitioner draws specific attention to sub-section (4) to section 3 which deals with the imposition of liability of the petitioner to pay the balance of 2 per cent of the tax for violation of declaration in form XVII. He would highlight the fact that the Legislature has very carefully did not use the expression that the additional liability of 2 per cent is the turnover of the purchaser. He draws distinction between the proviso to clause (b) to section 3 (3) where the expression used is turnover relating to sale of such goods and the expression used in sub-section (4) to section 3 on the value of the goods so purchased. 9. Since the petitioner has violated the declara ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ow cause notice, the petitioners are granted time till 30th January, 1997 to file their objections in respect of other issues. 12. The said decision was said to have become final and conclusive. Inasmuch as there is no challenge to the order of the Special Tribunal, the reasoning of the Tribunal passed on different set of expressions used in the proviso to clause (b) of Section 3(3) and Subsection 4 to Section 3 was well justified. We also fully concur with the conclusion of the Special Tribunal on the interpretation of Sec(2) of the Tamil Nadu Additional Sales Tax Act vis-a-vis Section 3(4) of Tamil Nadu General Sales Tax Act as regards the payment of additional sales tax. 13. We therefore, sustain the stand of the appellant that no ..... X X X X Extracts X X X X X X X X Extracts X X X X
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