BAPL INDUSTRIES LIMITED Vs. STATE OF TAMIL NADU

JUDGEMENT

(1.) After serving notice on the learned Special Government Pleader (Taxes) appearing for the Revenue, the Tax Case Revisions are taken up for final disposal.

(2.) It is seen from the order of the Tribunal that as against the cancellation of levy of penalty under Section 12(3)(b) of the Tamil Nadu General Sales Tax Act, the State preferred an appeal before the Sales Tax Appellate Tribunal. The Assessee also filed a Cross Appeal in respect of its plea for exemption under Section 4E of the Act. Placing reliance on the notification issued by the Government under Section 17 of the Tamil Nadu General Sales Tax Act in Notification No. 528 dated 21.11.1997, the Assessee submitted that the tax payable on the purchase of raw materials qualified for exemption and hence, the question of tax or penalty in the case on hand did not arise. Even though the Tribunal considered the claim of the Assessee as regards exemption under Notification No. 528 dated 21.11.1997, yet, in its concluding remarks, it recorded its decision only as regards penalty appeal filed by the Revenue, wherein it restored the penalty. Since the Assessee's Cross Appeal remained on the file without any final decision, the Assessee has filed the present revisions, one as against the order of the Tribunal restoring the penalty and the other as against the Cross Appeal, for which there is no specific observation.

(3.) Heard Learned Counsel for the Assessee as well as the learned Special Government Pleader (Taxes) appearing for the Revenue and perused the material on record.