STATE OF TAMIL NADU Vs. R ATHIMOOLA NADAR

JUDGEMENT

(1.) THE controversy in this tax revision filed by the Revenue against the order of the Tamil Nadu Sales Tax Appellate Tribunal (Additional Bench), Madurai, dated September 28, 1981, is centered around the deletion of penalty under section 22(2) of the Tamil Nadu General Sales Tax Act, 1959, hereinafter referred to as "the Act", by the Tribunal.

(2.) THE Tribunal held that since at the relevant point of time the price of oil sold by the assessee was controlled, it was entitled to pass the sales tax paid on that commodity, to the Tamil Nadu Civil Supplies Corporation of the Government, when the oil was sold to it as admittedly the oil had been purchased by the assessee from another party and the assessee had paid sales tax on the purchases of the oil.