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TMI Blog2019 (6) TMI 1679X X X X Extracts X X X X X X X X Extracts X X X X ..... ablish whether any enquiry was held against the Purchasing Dealer to whom such blank declaration forms / books were issued and who in turn gave such declarations to the present Selling Dealer, the Respondent/Assessee to claim the concessional rate of Sales Tax in question. In the absence of any enquiry from the Purchasing Dealer, the Selling Dealer obviously cannot be imposed with the difference t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Revision has been filed by the Revenue under Section 38 of the Tamil Nadu Sales Tax Act assailing the order passed by the learned Tribunal on 10.04.2017 whereby the learned Tribunal held that for the alleged false declarations in Form-17 given by the Purchasing Dealer, the Respondent/ Assessee/ Selling Dealer cannot be held liable. Paragraph 9 of the impugned order is quoted below for ready refer ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r prescribed in law. Whereas, the responsibility has fully been fixed up only on the appellant-dealers (selling dealer), which is not sustainable in law as held in the above mentioned judicial decisions, according to which, tax and penalty could be imposed only against the purchasing dealer and not against the selling dealer. Accordingly, the assessment made on Rs.12,10,427/- at the differential r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... imposed with the difference tax in question. Therefore, the view taken by the learned Tribunal is in accordance with law and also supported by a Division Bench Judgement of this Court in Sree Murugan Engineering Products Vs. Commercial Tax Officer, Coimbatore reported in [2006] 148 STC 419 (Mad). The law is well settled and it is only the Purchasing Dealer, who had given the wrong declaration in ..... X X X X Extracts X X X X X X X X Extracts X X X X
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