STATE OF TAMIL NADU Vs. ABIRAMI AGENCIES

JUDGEMENT

(1.) THE State has filed the above revision challenging the order of the Tamil Nadu Sales Tax Appellate Tribunal (Main Bench), Madras, setting aside the penalty levied under section12 (3) of the Act.

(2.) THE respondent/assessees were dealers in liquid ammonia, ammonia tracing paper, tracing paper, drawing materials, etc. During the assessment year 1979-80 they reported their total and taxable sales turnover of Rs. 9, 27, 195. 06 and Rs. 3, 33, 603. 09 respectively in their monthly returns in form A2 filed by them for the said year under the Tamil Nadu general Sales Tax Act, 1959. After verification and checking of their accounts, the assessing officer determined the total and taxable turnover at Rs. 11, 67, 044 and Rs. 6, 05, 390 respectively and subjected the assessee to tax, surcharge and additional tax and also to a penalty of Rs. 1, 878 under section12 (3) of the Act.