PARAMAKALYANI AGENCIES Vs. COMMERCIAL TAX OFFICER II

JUDGEMENT

(1.) TAX CASE (Revision) filed against the order of the Sales Tax Appellate Tribunal, Additional Bench, Madurai dated 9.7.2001 and made in M.T.S.A.No,78 of 1998. The revision is filed before the Tamil Nadu Taxation Special Tribunal, Chennai originally and on the abolition of Special Tribunal, it has been re-numbered and taken on file of this Court. The assessee is on revision before this Court against the order of the Sales Tax Appellate Tribunal, Additional Bench, Madurai dated 9.7.2001 and made in M.T.S.A.No,78 of 1998 on the following questions of law:

(2.) THE material facts, which are relevant for disposal of the revision are as follows: THE petitioner is a dealer in tractor and automobiles and its parts and also in agricultural implements at Rajapalayam during the relevant assessment year 1993-94. According to the assessee, their sale of agricultural implements was exempted from tax as per notification in G.O.P.No,423 dated 13.4.1983. THE said contention has been accepted by the assessing officer and assessment appears to have been framed as such. Subsequently the assessment was revised and the turnover for which exemption has been granted was brought for assessment by stating that those agricultural implements are not liable to be exempted under the notification. On that ground the assessing officer assessed the turnover at 3 percent together with the penalty of Rs.46,263/-. On appeal, the Appellate Assistant Commissioner found that the goods involved and valued by the assessee were only agricultural implements and specified in the exemption notification dated 13.4.1983 in list III and allowed the appeal. THE State carried the matter on appeal to the Tribunal. THE Tribunal allowed the State appeal on the ground that the notification with which reliance has been made by the assessee is not applicable to the goods sold by the assessee, in the sense, that the agricultural implements stated in List III of the Notification, though corresponds to the implements sold by the petitioner, but a rider is attached to the notification i.e., those implements stated therein are to be operated by human or animal agencies is staring the assessee.