DCW LIMITED Vs. STATE OF TAMIL NADU

JUDGEMENT

(1.) THE assessee-dealers/tvl. DCW Limited, Sahupuram Post, comes within the jurisdiction of the Deputy Commercial Tax Officer, tiruchendur. THE said assessee-dealers reported a total and taxable turnover of rs. 23, 85, 42, 268. 13 and Rs. 23, 81, 81, 763. 35 respectively for the assessment year 1986-87 in form 1 returns filed.

(2.) THE assessing officer on a cheek of the accounts determined the taxable turnover, rate of tax and tax due as below : Taxable turnover Rate of tax Tax due Rs. Rs. 1. 1, 27, 18, 649. 00 10 per cent 12, 71, 864. 90 2. 23, 43, 54, 366. 00 4 per cent 93, 74, 174. 64 Total 24, 70, 73, 015. 00 1, 06, 46, 039. 54 Penalty at one and half times the tax due is also levied as the assessee-dealers were stated to have wilfully camouflaged the inter-State sales as stock transfers to depots for open market sale and the penalty had been determined at Rs. 11, 23, 002. 00.

(3.) THE Tribunal disposed of the main appeal M. T. A. No. 326 of 1993 by order dated March 11, 1996 and the operative portion of the order of the Tribunal is couched in paragraphs 4 and 5 of its order and they read as under : "4. We are in a fix to sit over of case which relates to 1986-87 with con" views taken by the lower authorities. THE assessing authority and the inspecting authority who gathered the vital information to disprove the claim of depot transfer and consignment despatches are of the view that direct inter-State sales was camouflaged as depot transfer and consignment sales. Whereas the first appellate authority is of the view that the records are insufficient except in six cases wherein the direct inter-State sale is established the rest are only depot transfer and consignment despatches. THE vital record, viz. , delivery money receipt or DMR heavily relied on by the department are disowned by the appellant. He argues that no sufficient opportunity was granted for them to examine and found that who issued the same and for what purpose. THEy claim that no chance to cross-examine the concerned was also not provided by the department. THE appellants heavily relied on the fact that not even a single instance of direct transaction between the out-State buyer is established by the department in spite of their efforts. 5. Even though the materials involved are many they are not properly explained and exposed and we feel that this is a fit case for de novo examination and orders. We feel the entire records has got to be examined afresh and finding given in each of the documents connected. We therefore, remit the same for de novo. In fine, the appeal is remanded.