Court : Sales Tax Tribunal STT Tamil Nadu
Reported in : (1998)111STC143Tribunal
1. The original petition is directed against an order of assessment dated June 1, 1998. The only reason for approaching the Tribunal directly, without resorting to the statutory appeal is the callous manner in which the assessing authority disposed of the objections filed by the petitioner to the pre-assessment notice. According to the petitioner he has filed a reconciliation statement which would go to show that the estimation made by the enforcement wing officers could not be justified. But without looking into the details the assessing authority has simply stated that the assessee had admitted the deficit stock before the inspecting officers and therefore their explanation is an afterthought. We must point out that the assessing authorities should give a little more consideration to the objections filed by the assessees. They cannot take a pre-judged view that the objections have to be overruled. That will be doing injustice to the parties. They must consider the objections vis-a-v...
Tag this Judgment!Court : Sales Tax Tribunal STT Tamil Nadu
Reported in : (1998)111STC184Tribunal
1. This O.P. is directed against the order of the XVI Metropolitan Magistrate dated December 29, 1997, whereby a non-bailable warrant issued was pending against the petitioner. The learned advocate for the petitioner contended that for arrears of sales tax, a claim petition was filed before the Metropolitan Magistrate by the assessing authority under Section 24(2)(b) of the Tamil Nadu General Sales Tax Act, 1959 to recover the amount as if it were a fine imposed by the Magistrate, that the relevant provision of the Criminal Procedure Code, 1973 for this purpose is Section 421 and according to this section, the Magistrate can issue a warrant for attachment and sale of any movable property belonging to the offender or issue a warrant to the Collector of the district authorising him to realise the amount as arrears of land revenue from the movable or immovable property or both of the defaulter. However, there is no power to the Magistrate to issue a non-bailable warrant to arrest the def...
Tag this Judgment!Court : Sales Tax Tribunal STT Tamil Nadu
Reported in : (2000)118STC383Tribunal
1. O.P. No. 1706 of 1996 is to quash the proceedings of the third respondent in TNGST No. 063 535/94-95 dated August 16, 1996, which is an order of assessment passed against the first petitioner in respect of the assessment year 1994-95. The dispute relates to the classification of the sale of the goods "Vicco Vajradanti" and "Vicco Turmeric". While the petitioner sought classification under serial No, 20, Part "C" as medicinal preparation, the department treats the goods under serial No. 7, Part "E" and serial No. 1, Part "F" as tooth-paste and as a facial cream.2. O.P. No. 1707 of 1996 is for a declaration that a portion of the entry in Serial No. 1 of Part "F" and a portion of the entry in Serial No. 20(A) of Part "C" of the First Schedule to the Tamil Nadu General Sales Tax Act are ultra vires of articles 14, 19(1)(g) and 300-A of the Constitution of India.3. The first petitioner are carrying on business in the said products Vicco Vajradanti and Vicco Turmeric as stock-holders and...
Tag this Judgment!Court : Sales Tax Tribunal STT Tamil Nadu
Reported in : (2002)127STC451Tribunal
1. By consent of both parties the main petition itself is taken up for final disposal.2. The prayer is for issue of a writ of certiorarified mandamus calling for the records of the Government of Tamil Nadu relating to the issue of G.O. Ms. No. 989, Industries, dated August 1, 1988 and to quash the same and further direct the respondents 2 to 4 to refund the amount of Rs. 92,85,227 with interest thereon at 18 per cent or to adjust the said sum towards future purchase tax liability.3. It would be necessary to refer to certain factual details in order to appreciate the contention of the learned Senior Counsel for the petitioner based on the theory of promissory estoppel.4. The Government of India constituted a committee called Sampath Committee to recommend fiscal incentives to new sugar mills since it was realised that sugar mills operate with very little viability. The committee so constituted recommend (a) exemption from supply of levy sugar during the initial period of five years for...
Tag this Judgment!Court : Sales Tax Tribunal STT Tamil Nadu
Reported in : (2004)135STC362Tribunal
1. The point is controversy in this case is whether the paper cones and tubes manufactured by the petitioner and sold to textile mills would attract concessional levy at four per cent as per Notification in G.O.P. No. 1316, dated October 7, 1988 or would attract higher rate of tax at eight per cent. For the year 1991-92 the assessing officer by an order dated December 15, 1992 declined the concessional rate of tax at four per cent and treated the paper cones and tubes as packing materials and not as textile machinery part. The petitioner preferred an appeal in A.P. No. 7 of 1996, dated December 7, 1993 before the Appellate Assistant Commissioner (CT), Virudhunagar. By his order dated December 7, 1993 the appeal was allowed holding as follows : "The Sales Tax Appellate Tribunal (AB), Madurai in MTA No. 77 of 1993, dated September 14, 1993 in the case of the appellants themselves have decided that paper tubes and cones are taxable at four per cent. Since the appellants have sold paper c...
Tag this Judgment!Court : Sales Tax Tribunal STT Tamil Nadu
Reported in : (2003)133STC170Tribunal
1. By the impugned notice dated January 29, 1996, the petitioner who is holding registration certificate under the Tamil Nadu General Sales Tax Act, 1959 and the Central Sales Tax Act, 1956 from 1975 onwards, has been called upon to pay a sum of Rs. 1,50,000 as security deposit in any nationalised bank in order to prove the genuiness of his business transactions failing which it is threatended that the registration certificate will be cancelled. "21. (2-B). Where it appears necessary to the authority granting a certificate of registration under this section so to do for the proper realisation of the tax payable under this Act, it may, at any time, while such certificate is in force, by an order in writing and for reasons to be recorded therein, require the dealer to whom the certificate has been granted, to furnish within such time as may be specified in the order and in the prescribed manner such security or, if the dealer has already furnished any security in pursuance of an order u...
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