KHIVRAJ MOTORS LIMITED Vs. STATE OF TAMIL NADU

JUDGEMENT

(1.) THE following are the substantial questions of law on which T.C.No.224 of 2011, relating to the assessment year 1999-2000, was admitted:

(2.) THE following is the substantial question of law on which T.C.No.244 of 2011, relating to the assessment years 2000-2001 and T.C.No.251 of 2011, relating to the assessment year 1998-1999, were admitted:

(3.) FROM a reading of the said invoice and other invoices which were similar in nature, the Officer held that the price of the vehicle included the entry tax paid on the vehicles coming from outside the State. However, excluding the entry tax which was part of the consideration, the assessee had charged sales tax. In the circumstances, the Assessing Officer revised the assessment to assess the taxable turnover of Rs.8,47,898/- taxable at 11% under Section 16(1)(a) of the Act and levied penalty at 150% of the tax due on the assessable turnover. After hearing the assessee, the revision of assessment was confirmed.