S VELU PALANDAR Vs. DEPUTY COMMERCIAL TAX OFFICER

JUDGEMENT

(1.) THE petitioner is a contractor in the Forest Department, Tiruchirapalli. His usual course of business is to purchase casuarina poles from forest coupe, and it is claimed that he sells such poles collected from the coupe as timber without further processing them into casuarina bits. Timber as such is liable to sales tax only at a single point, according to the provisions of the Tamil Nadu General Sales Tax Act. THE petitioner says that when he purchases the goods in auction the sales tax payable is remitted to the Forest Department and his case, therefore, is that his further dealings in timber cannot attract tax.

(2.) FOR the year 1961-62, the petitioner purchased such casuarina poles and paid sales tax for the relative sale amount to the FORest Department and he was of the view that the entire transaction was closed by June, 1961. Nearly six years later, the respondent issued a notice stating that the petitioner not having filed a return of his dealings and not having been assessed to tax, was called upon to file such a return or else he would suffer a tax on a taxable turnover of Rs. 96,375 for the year 1961-62, which turnover was so estimated by the revenue. The petitioner was called upon to submit his objections before 25th March, 1967.

(3.) THE subject-matter is remitted to the file of the respondent for him to proceed with the enquiry into the notice after taking into consideration the objections filed already by the petitioner and such other representations as may be made at the hearing excepting the plea of limitation as to the making of the order of assessment itself, if one has to be passed ultimately. Petition allowed. .