STATE OF TAMIL NADU Vs. GOPAL ENTERPRISES

JUDGEMENT

(1.) DESIRABLE it is to pen down a common order, on the facts and in the circumstances of both these cases.

(2.) THE assessee - Tvl. Gopal Enterprises, having, their place of business at No. 8 Jawans Bhavan, T.B. Road, Coimbatore-18 is one and the same in both these actions relatable to the assessment year 1979-80.

(3.) THE files relating to the exigibility of the assessee to tax under the Tamil Nadu General Sales Tax Act, 1959 (Tamil Nadu Act No. 1 of 1959 - for short, "the TNGST Act") were available with the assessing officer and such being, the case, plausible it is for them to have a peep or glance into these files available with them to verify as to whether the assessee-dealers had paid tax in respect of the said turnover under the TNGST Act, as being local sales. It appears that they have not done so. THE files of the assessee-dealers, as relatable to the CST Act, had been produced before us for our perusal. At page 135 of the files, the assessee-dealers had given particulars of invoice number, name of the parties and the amount for which sales have been effected and they have also stated that on the turnover so effected, they have paid tax at 6 per cent under the TNGST Act. With the available particulars in the files, as stated above, the assessing, officer could have verified the same from the files of the assessee relatable to the assessment under the TNGST Act. Mr. K. Elango, learned counsel for the Revenue, also submitted that at his request, the assessing officers verified the particulars as given in CST files of the assessee relatable to the turnover of Rs. 9, 680 with the particulars as available in the file of the assessee under the TNGST Act and found out that the transactions relatable to the turnover of Rs. 9, 680 were of local sales and the tax at six per cent had been paid under the TNGST Act.