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TMI Blog2020 (2) TMI 120X X X X Extracts X X X X X X X X Extracts X X X X ..... URT] where it was held that there being no power vested in the authority to review its order under section 7 of the CST Act or to keep such order in abeyance, the stand of the second respondent in the impugned letters dated 27.2.2019 informing the petitioners that their on-line applications had been approved through oversight and that High Speed Diesel would be included in CST commodity after obtaining guidance of the higher authority cannot be countenanced even for a moment. The present writ petitions filed by the Assessee deserve to be allowed and the impugned order passed by the Sales Tax Appellate Tribunal deserves to be set aside - decided in favor of petitioner. - W.P. Nos.36039 & 36175/2003 - - - Dated:- 8-1-2020 - Dr. Justic ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... for both the assessment years in respect of levy of taxes in STA Nos.381/2000 and 906/2000. 15. With regard to the penalty of ₹ 4,72,431/- (STA 381/2000) and ₹ 3,12,867/- (STA 906/2000) levied under Section 12(3) (b) of the Act the Assessing Officer has levied penalty for the wrong claim of exemption as consignment sales. The learned Appellate Assistant Commissioner also deleted the penalty. The learned Additional State representative argued that failure to pay the estimated tax due to the Government at appropriate time warrants penalty. The Hon'ble High Court of Madras in the case of Appolo Saline Pharmaceuticals reported in 125 STC 505 has held that inasmuch as the turnover is available in the books of accounts the le ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ng officer has rejected the above forms and considered the above transaction of ₹ 11,97,440.00 for assessment at 10% on ground that as per the provisions as Rule 12(5) of the CST Tamil Nadu Rules 1957 single declaration form in F has to be issued for the transactions in one calender month. Although the Assessing officer has assessed the above transactions of ₹ 11,97,440/- on the other grounds, which will be discussed later. The non filing of F form for each calendar month is a separate issue. 7. During the course of argument the partner of the Appellant has contended that if reasonable opportunity will be provided, the defect will be rectified by obtaining fresh F forms from the agents in other States and filing them befo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... carefully considered. 11. Regarding the payment by the consignment agent, the Hon'ble Madras High Court in the case of State of Tamil Nadu vs.State Trading Corporation reported in 61 STC 341 has held as Held that the forwarding authority that the payment of the piece in advance by the agent would transform the agent as a purchaser was wrong. The question whether the so called agent was only a purchaser had to be decided without reference to the factum of the pre-payment of the price . In view of the above decision, the fact that the Appellant has made advance receipt of amount of this agent, cannot be held to be a reason for disallowing the claim of the Appellant. 4. Having heard the learned counsel for the parties, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... transfer as an inter-state sale. The necessary incident for holding the sale as an inter-state sale, inviting imposition of tax under the Central Sales Tax Act is the movement of goods from one State to another, in pursuance of a pre-existing contract with the seller. Therefore, merely on the assumption or presumption of any such kind of pre-existing contract, the Assessing Authority could not have imposed the tax under the provision of Central Sales Tax Act. Since necessary documents and evidence were already furnished before the Assessing Authority himself, furnishing of the same again before the Appellate Authorities was not at all called for. And therefore, on this premise, the Appellate Authority should not have confirmed the finding ..... X X X X Extracts X X X X X X X X Extracts X X X X
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