CHEMPLAST SANMAR LTD (LSI), KARAIKAL Vs. APPELLATE ASSISTANT COMMISSIONER (CT), UNION TERRITORY OF PUDUCHERRY, PUDUCHERRY

JUDGEMENT

(1.) Tax Case Revision is filed against the order, dated 24.03.2015, passed in T.A.No.04 of 2014, by which, the Sales Tax Appellate Tribunal, Puducherry, dismissed the appeal, filed by the assessee, on the grounds, inter alia,

(2.) Short facts leading to the Tax Case Revision are that the appellant-assessee is a registered dealer, engaged in the manufacture of Caustic Sode Lye, Caustic Soda Flakes, Chlorine, Hydrogen, Hydro Chloric Acid and Sodium Hypochloride and registered under the repealed Pondicherry General Sales Tax Act, 1967, Central Sales Tax Act, 1956 and in Puducherry Value Added Tax Act, 2007 and also an assessee in the books of the Commercial Tax Officer, Karaikal.

(3.) While completing the assessment of the petitioner/appellant, for the year 2006-2007, on 13.5.2014, the Assessing Officer found that the petitioner/appellant reported in Form-I return, a total and taxable turn over of Rs.122,86,45,889/- and Rs.3,16,59,835/- respectively, claiming exemption, on a turnover of Rs.119,69,86,054/- towards tax holiday period, for the said assessment year 2006-2007, under the Central Sales Tax Act, 1956. The petitioner/appellant received the Assessment Order, dated 13.5.2014, confirming the tax liability to an extent of Rs.1,31,40,000/- @ 10%.