STATE OF TAMIL NADU Vs. INDIAN CEMENTS LTD

JUDGEMENT

(1.) F.M. Ibrahim Kalifulla, J.

(2.) TAX Case Revision under Section 38 of the T.N.G.S.T. Act, 1959 against the order of the Sales TAX Appellate Tribunal (Main Bench), Chennai, dated 22.07.2002 in TA.No.192 of 2000 relating to the assessment year 1981-82. This Revision by the State arised on the following substantial question of law, viz.,

(3.) IT is in the above stated circumstances, the impugned order of assessment came to be made, wherein, apart from the imposition of tax on the freight and packing charges, penalty also came to be imposed on the respondent by invoking Section 12(5)(iii) of the Act. The order of assessment was also confirmed by the First Appellate Authority viz., the Deputy Commissioner (CT), Chennai which was the subject matter of challenge before the Sales Tax Appellate Tribunal, Chennai at the instance of the respondent.