HUSSAIN & SONS Vs. STATE OF TAMIL NADU

JUDGEMENT

(1.) The Revenue has preferred this tax case revision as against the order dated September 15, 2000 passed by the Tamil Nadu Sales Tax Appellate Tribunal (Main Bench), Chennai in TA No. 1112 of 1999, for the assessment year 1993-94. This revision was admitted by this court on the following substantial questions of law:

(2.) In and by the impugned order, the Sales Tax Appellate Tribunal, while modifying the order of the assessing officer has estimated the turnover at Rs. 16,53,921 in respect of the assessment year 1993-94 and also imposed a penalty of Rs. 56,880. It is seen that the assessee, who has started the jewellery business and also closed it on the same year, namely, assessment year 1993-94 was originally assessed by the assessing officer on September 16, 1994 in respect of the taxable turnover determined at Rs. 44,11,096 and a penalty of Rs. 2,90,207 was imposed. The said order was modified by the Appellate Assistant Commissioner (CT), on appeal by the Department, vide order dated May 19, 1995, and the taxable turnover was refixed at Rs. 8,21,857 and the penalty also was refixed at Rs. 32,214. On appeal to the Sales Tax Appellate Tribunal, the Tribunal by order dated September 29, 1997, remanded the matter for fresh disposal by the assessing officer, namely, the Deputy Commercial Tax Officer.

(3.) The Deputy Commercial Tax Officer, on remand, has arrived the taxable turnover at Rs. 44,11,096 and accordingly, imposed the penalty at Rs. 2,90,207, vide order dated September 15,1998, and thereby confirmed the original assessment order.