1 BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT DATED: 03.05.2017 CORAM THE HON'BLE MR.JUSTICE T.S.SIVAGNANAM and THE HON'BLE MR.JUSTICE P.VELMURUGAN T.C.No.324 of 2011 The State of Tamil Nadu rep.by the Deputy Commissioner of Commercial Taxes, Tiruchirapalli Division, Tiruchirapalli. ... Petitioner -vs- Tvl.S.Latheef Church Road, Thuvakkudi, Trichirapalli. ... Respondent Tax Case Revision petition is presented under Section 38(1) of the TNGST Act, 1959 (Rules 36 of the TNGST Rules, 1959) to revise the order of the Tamil Nadu Sales Tax Appellate Tribunal (Additional Bench) Madurai in MTA.No.820/2001dated 18/03/2002 against the Appellate Assistant Commissioner (CT), Trichy Appeal No.417/2000 dated 22.02.2001 and the Deputy Commercial Tax Officer, Woraiyur, Trichy, Assessment Year RC 1336/2000/87-88, dated 16.03.2000. For Petitioner : Mr.R.Karthikeyan Additional Government Pleader O R D E R [Order of the Court was made by T.S.SIVAGNANAM, J.] Heard Mr.R.Karthikeyan, learned Additional Additional Government Pleader appearing for the petitioner. 2.This Revision by the revenue is directed against the order passed by the Sales Tax Appellate Tribunal (Additional Bench) Madurai in MTA.No.820/2001 dated 18.03.2002. The said appeal was filed against the order of the Appellate Assistant Commissioner (CT), Tiruchirapalli dated 22.02.2011 for the year 1987-88 under the TNGST Act, 1959. 3.The Assessing Officer assessed the supply of sand on payment of royalty to Government and estimated the same as first sales of sand throughout the year based on the search conducted by the department on 03.03.1998. Apart from that, the Assessing https://hcservices.ecourts.gov.in/hcservices/ 2 Officer determined the total and taxable turnover as against the non-filing of returns as well as unregistered dealer in the books of the department and also levied penalty under Section 12(3) of the Act. Aggrieved by such orders, the assessee preferred Appeal before the Appellate Assistant Commissioner who confirmed the order by rejecting the Appeal. Challenging the same, the respondent filed Appeal before the Sales Tax Appellate Tribunal. 4.The Tribunal after considering the factual and legal aspects, pointed out that the decision relied on by the respondent reported in 60 STC 213(SC) is similar to that of the case of the respondent and the department has not established that the respondent had indulged in trading activity of sand and therefore, held that the estimation done by the department is incorrect. Further with regard to sale of empty liquor bottles, on facts it was held that the department had not established that the respondent has effected interstate purchase of bottles and therefore, held that the liability fixed on the same as first sales of empty bottles is not proper. Consequently, penalty was also deleted. 5.We find no question of law arising for consideration in this Revision and the Tribunal having been considered all the factual materials and taking note of the legal position as held by the Hon'ble Supreme Court, has allowed the Appeal. For the above reasons, no grounds are made out to entertain this Revision. Hence, the same is dismissed. No costs. Sd/- Assistant Registrar (CO) /True copy/ Sub Assistant Registrar To: 1.The Deputy Commissioner of Commercial Taxes, State of TamilNadu, Tiruchirapalli Division, Tiruchirapalli. 2.The Additional Departmental Member & Additional Judicial Member, TamilNadu Sales Tax Appellate Tribunal (Additional Bench), Madurai. 3.The Appellate Assistant Commissioner (CT), Trichy-1. 4.The Deputy Commercial Tax Officer, Woraiyur, Tiruchy. MJ PSM/MMS/23.05.2017/2P/5C T.C.No.324 of 2011 03.05.2017 https://hcservices.ecourts.gov.in/hcservices/