FLOATLES INDIA PVT. LTD. Vs. COMMERCIAL TAX OFFICER

JUDGEMENT

(1.) The above two Sales Tax Revision petitions pertain to penalty proceedings initiated by the Officer of Intelligence wing of the Department treating the construction of the "floating restaurant" as a 'regular sale' and not a 'work contract'. So far as WA No. 1079 of 2013, this was filed by the assessee complaining non - refund of penalty amount subsequent to the disposal of the appeal before First Appellate Authority and also Tribunal. As the controversial issue involved in all the three matters being one and the same, all the three matters are disposed of together on merits.

(2.) The brief facts that lead to the filing of the present revisions are as under:

(3.) While considering the matter by the Intelligence Officer, he again opined that the transaction in question was only an outright sale, therefore the assessee is liable to pay tax under S.5(1). Accordingly for evasion of payment of tax, penalty was imposed.