SENTHIL RAJA INDUSTRIES Vs. STATE OF TAMIL NADU

JUDGEMENT

(1.) The assessee has filed the present tax case (revision) as against the order of the Sales Tax Appellate Tribunal for the assessment year 2001-02. This court admitted this tax case (revision) on the following substantial question of law:

(2.) Aggrieved by this, the assessee went on appeal before the Appellate Assistant Commissioner, who pointed out that the sales turnover of panel boards as per the sale bill came to Rs. 2,87,500 and clamps, M.S. box, switch box, meter box, main feeder sold as such separately came to a sum of Rs. 37,140. The first appellate authority agreed with the assessee that the item would attract levy at nine per cent as falling under entry 64 of Part C of the First Schedule to the Tamil Nadu General Sales Tax Act and set aside the assessment with a direction to the assessing officer that the turnover be assessed at eight per cent. As regards the levy of penalty, the first appellate authority cancelled the levy of penalty on the ground that the turnover was very much available with the books of accounts and the levy of penalty was not justifiable.

(3.) As against this order, the Revenue went on appeal before the Sales Tax Appellate Tribunal, which allowed the appeal filed by the Revenue on the ground that the electrical panel boards were not classified under entry 64 part C and that the assessee had not claimed concessional levy before the Appellate Assistant Commissioner. Hence, the order of the first appellate authority was not correct; consequently, the Tribunal restored the order of the assessment, thereby, set aside the order of the Appellate Assistant Commissioner. Aggrieved by this, the assessee has filed the present tax case (revision).