STATE OF TAMIL NADU, REP BY DEPUTY COMMISSIONER (CT) Vs. TVL CHAKRA MARKETING ASSOCIATES, ANNA NAGAR EAST, MADRAS

JUDGEMENT

(1.) Instant Tax Case (Revision) is filed against the order of the Tamil Nadu Sales Tax Appellate Tribunal (Additional Bench), Chennai, dated 27/8/1991, made in T.A.No.111 of 1991.

(2.) Facts as deduced from the material on record are that Tvl. Chakra Marketing Associates, is a dealer in potato chips, soaps and cleaning powder, etc. Assessing Officer, has assessed the respondent on the turnover of Rs.2,41,252/-, at 5% in respect of potato chips, a sum of Rs.43,078/- at 6%, in respect of detergent soaps, a sum of Rs.3,253/- at 6%, in respect of cleaning powder, a sum of Rs.2,303/- at 5% in respect of ball point refills and levied a penalty of Rs.22,456/-, under Section 12 (5) (iii) of the Act.

(3.) Being aggrieved, the respondent has preferred an appeal, before the Appellate Assistant Commissioner (C.T) - III, Madras. The Appellate Assistant Commissioner sustained the turnover of Rs.2,41,252/- and Rs.2,303/-, and deleted the other turnover and penalty. The dealer filed T.A.No.111 of 1991, before the Tamil Nadu Sales Tax Appellate Tribunal (Additional Bench), Chennai. Vide Order, dated 27/8/1991, the Tamil Nadu Sales Tax Appellate Tribunal (Additional Bench), Chennai, dismissed the same, as hereunder: