STATE OF TAMIL NADU Vs. TVL TRENT LTD

JUDGEMENT

(1.) The above tax revisions are preferred by the Department aggrieved against the orders passed by the Tamil Nadu Sales Tax Appellate Tribunal (Main Bench), Chennai in T.A. Nos.147/05, 148/05, 168/05, 129/08, 141/08 and 109/09.

(2.) The respondent in these cases is a dealer in readymade garments and general goods and an assessee on the files of the Commercial Tax Officer, Anna Salai, III Assessment Circle, Chennai. All the above tax revisions relate to assessment orders for the years 2001-2002, 2002-2003, 2003-2004, 2004-2005, 2005-2006 and 2006-2007.

(3.) The issue involved in all these cases is that the Assessing Officer had rejected the claim of deduction from the total turnover, the sales tax portion, on the ground that though sales tax was not charged separately , the bills revealed that the dealer had charged the cost of goods including sales tax and not collected tax separately and in terms of Explanation (1A) to Section 2 (r) of the Tamil Nadu General Sales Tax Act, 1959, any amount collected by a dealer by way of tax should not be included in the turnover. Accordingly, the Assessing Officer revised the assessment in respect of each year levying tax on the entire amount without giving the benefit of the taxable portion of the turnover. The appeals by the assessee to the first appellate authority was futile against which six appeals were filed before the Tribunal. The facts, relevant to each assessment year, as set out by the Tribunal in its order, are as follows :