TVL.NEICK LABS Vs. CHAIRMAN

JUDGEMENT

(1.) These two Writ Petitions have been filed against the Common Order dated 30.9.2002 in S.T.A.Nos.431 and 433 of 2001 passed by the Tribunal viz., the Tamil Nadu sales Tax Appellate Tribunal.

(2.) The Writ Petitioner is a Dealer of some Medicine and they were the main Stockist at Tamilnadu and was having Branch at Pondicherry. During the relevant Assessment Years viz., 1994-95 and 1995-96, certain Sales have been effected through the Pondicherry Branch and those Sales have been subjected to tax as if it is Inter- State Sales from Tamilnadu directly through the branch of the Assessee at Pondicherry. Accordingly the Assessment Order was passed by the Assessing Authority by order dated 30.9.1999 as against which the Assessee/Dealer preferred Appeal before the first Appellate Authority, who, by order dated 9.5.2000, reversed such Assessment Order by giving reasons. Aggrieved over the said order of the first Appellate Authority, the Revenue preferred Appeal before the Special Tribunal, which passed the impugned order dated 30th September 2002 whereby the first Appellate Authority's order got reversed and the Assessment Order passed by the Assessing Authority got restored. Aggrieved over the same, the present Writ Petitions have been filed by the Assessee/Dealer.

(3.) We have heard Mr.Hariharan, learned Government Advocate appearing for the Revenue, who would submit that, the alleged sale, which was taken place at Pondicherry, is only pursuant to the order given to the Tamilnadu Dealer, who, against such orders, has transferred the Stocks from Tamilnadu to Pondicherry Branch pursuant to which only, the sale has been effected and therefore for taxing purpose, it shall be construed only as Inter-State Sale taken place from Tamilnadu to Pondicherry and accordingly the Assessee/Dealer is liable to be taxed.