STATE OF TAMIL NADU Vs. TRADE INTERNATIONAL

JUDGEMENT

(1.) THIS revision, at the instance of the Revenue, is directed against the order dated October 11, 1988 of the Tamil Nadu Sales Tax Appellate Tribunal (Additional Bench), Madras -104 (for short, "the Tribunal") and made in T.A. No. 1465 of 1986 relatable to the assessment year 1984 -85 under the Central Sales Tax Act, 1956 (for short, "the CST Act").

(2.) THE assessee, Tvl. Trade International, having their place of business at 347. Mint Street, Madras -79, are dealers in paper and plywoods, coming within the jurisdiction of Deputy Commercial Tax Officer, Peddunaickenpet (South) Assessment Circle, Madras -1. The total and taxable turnover of the assessee -dealers were determined at Rs. 5, 54, 219 and Rs. 3, 85, 000 respectively by the assessing officer. In respect of the taxable turnover to the tune of Rs. 3, 85, 000, it is said, the assessee -dealers purchased plywoods from a registered dealer at Arunachala Pradesh, wherein the goods, viz., plywood is stated to be exempt from tax. It appears, the assessee -dealers effected further sales, while the goods were in transit to another registered dealer at Madras. The assessing officer taxed the inter -State sale to the tune of Rs. 3, 85, 000 at the hands of the assessee -dealers at 4 per cent, since they failed to file E1 form certificate.

(3.) THE assessee -dealers further agitated the matter before the Tribunal, as stated above, and the Tribunal, in turn, after taking into consideration the relevant materials in the file, however, allowed the appeal by its order dated October 11, 1988, by setting aside the orders of both the assessing officer, as well as the Appellate Assistant Commissioner, giving rise to the present action - T.C. (R) No. 1041 of 1990.