THE STATE OF TAMIL NADU REPRESENTED BY THE DEPUTY COMMISSIONER (CT), TIRUNELVELI DIVISION Vs. SRIMAN VAIKUNDASAMY OIL MILLS

JUDGEMENT

(1.) The above revision case arises against the order in M.T.A. No. 234 of 1993, dated 18.01.2002, on the file of the Tamil Nadu Sales Tax Appellate Tribunal, (Additional Bench), Madurai.

(2.) The Appeal in M.T.A. No. 234 of 1993 was filed against the order of the Appellate Assistant Commissioner (CT), Tirunelveli in Appeal No. 485 of 1992, dated 21.12.1992 relating to the assessment year 1991-1992 under the Tamil Nadu General Sales Tax Act, 1959. The appellants have disputed the assessment made on a turnover of Rs. 4,02,654/- involving a tax effect of Rs. 16,117/-, additional sales tax of Rs. 6,994/- and surcharge of Rs. 283/-. They have also disputed the penalty levied at Rs. 17,804/-.

(3.) The appellants had been assessed on a total and taxable turnover of Rs. 39,47,980/- as against the reported total and taxable turnover of Rs. 11,17,466/- and Rs. 7,02,297/- respectively as against the results of inspection conducted by the Department on 19.04.1991 and 18.07.1991 and also defects unearthed during the course of check of accounts. The Assessing Officer also levied penalty under Section 12(3) of the Act. Aggrieved over the orders of the Assessing Officer, the appellants filed appeal before the Appellate Assistant Commissioner (CT), Tirunelveli who modified the order of the Assessing Officer. Aggrieved over the order of the Appellate Assistant Commissioner (CT), Tirunelveli, the appellants filed second appeal before the Sales Tax Appellate Tribunal, (Additional Bench), Madurai. The Tribunal modified the order of the Appellate Assistant Commissioner (CT), Tirunelveli by adopting the output of coconut oil for the copra crushed at 50% of the turnover. The Tribunal also modified the penalty levied accordingly.