GREAVES CHITRAM LIMITED Vs. STATE OF TAMIL NADU

JUDGEMENT

(1.) THIS revision, at the instance of the assessee, is directed against the order dated August 12, 1994 of the Tamil Nadu Sales Tax appellate Tribunal (Additional Bench), Madras-104 (for short "tribunal") and made in T. A. No. 531 of 1992 relating to the assessment year 1986-87 under the Central Sales Tax Act, 1956 (Act 74 of 1956) (for short "csta" ).

(2.) THE assessee-Tvl. Greaves Chitram Limited, having their place of business at 38, Main Road, Royapuram, Madras-13 is coming within the jurisdiction of the Commercial Tax Officer, Royapuram assessment circle.

(3.) FROM the pith and substance of the submissions of Mr. N. Inbarajan, learned counsel appearing for the assessee and Mr. R. Ravi Raja pandian, learned Special Government Pleader, representing the Revenue, the one and only question that crops up for consideration is as to whether the order of the Tribunal, on the facts and in the circumstances of the case, sustaining the order of AAC pertaining to the includibility of the transport charges in a sum of Rs. 2, 28, 836 in the taxable turnover exigible to tax at the appropriate rate and reduction of penalty to 50 per cent in a quantified sum of Rs. 13, 730 for filing incomplete and incorrect return is sustainable in law "