RAJESWARI ENTERPRISES Vs. STATE OF TAMIL NADU

JUDGEMENT

(1.) THE assessee has preferred this revision under section38 of the Tamil Nadu General Sales Tax Act, 1959. THE assessee is a dealer in bakery products. For the year 1981-82, the assessing officer rejected the accounts of the assessee on the ground that the sales of empty gunnies and tins were not found entered in the accounts and determined the total taxable turnover at Rs. 4, 09, 752. It is the contention of the assessee that the said gunnies and tins have been used in packing the goods (bakery products) sold. But the Tribunal, in its order which is sought to be revised finds that the assessee has purchased large quantities of maida and sugar in gunny bags and of dalda in tins during the year in question, but that there was no disposal of the said gunnies and tins during the year and they were also not found in the closing stock and that therefore, the assessing officer was justified in estimating the sales turnover of those empty gunny bags and tins.

(2.) NOW before us, learned counsel for the assessee reiterates the contention of the assessee before the authorities below that those gunnies and tins were only used as containers in effecting the sales of bakery products. But all the authorities below including the Tribunal have held that this plea of the assessee that the said gunnies and tins were only used as packing materials for packing the bakery products which were sold by the assessee, has not been proved.

(3.) NO doubt initially, learned counsel for the assessee argued that there should be exclusion under rule 6(c)(ii) of the Tamil Nadu General Sales Tax Rules as the provision existed during the abovesaid assessment year. His argument is that if such an exclusion under rule 6(c)(ii) is granted, the assessee would not have reached the limit of total turnover of Rs. 2, 00, 000 provided under the notification dated September 11, 1981 under section17 of the Act and assessee would not be assessable to tax. But there is no necessity to go into this argument of the learned counsel for the assessee in view of what we have already mentioned in the preceding paragraphs. Accordingly, the tax case in dismissed. NO costs.