{"id":58334,"date":"2009-06-17T00:00:00","date_gmt":"2009-06-16T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/ms-parvathi-cashew-industries-vs-the-state-of-tamil-nadu-on-17-june-2009"},"modified":"2016-09-20T23:56:19","modified_gmt":"2016-09-20T18:26:19","slug":"ms-parvathi-cashew-industries-vs-the-state-of-tamil-nadu-on-17-june-2009","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/ms-parvathi-cashew-industries-vs-the-state-of-tamil-nadu-on-17-june-2009","title":{"rendered":"M\/S. Parvathi Cashew Industries vs The State Of Tamil Nadu on 17 June, 2009"},"content":{"rendered":"<div class=\"docsource_main\">Madras High Court<\/div>\n<div class=\"doc_title\">M\/S. Parvathi Cashew Industries vs The State Of Tamil Nadu on 17 June, 2009<\/div>\n<pre>       \n\n  \n\n  \n\n \n \n IN THE HIGH COURT OF JUDICATURE AT MADRAS\nDATED: 17.06.2009\nCORAM:\nTHE HONOURABLE MR. JUSTICE F.M. IBRAHIM KALIFULLA\nand\nTHE HONOURABLE MR. JUSTICE B.RAJENDRAN\n\nTax Case (Revision) No.1827 of 2006\n\n\nM\/s. Parvathi Cashew Industries\nMaruthancode, Kuzhithurai.\t\t\t\t\t .. Petitioner\n\n\t\t\t\t\tVs.\n\nThe State of Tamil Nadu\nrep. by the Deputy Commissioner (CT)\nTirunelveli Division.\t\t\t\t\t\t.. Respondent\n\n\n\tTax Case (Revision) under Section 38 of the TNGST Act, against the order of the Sales Tax appellate Tribunal (AB), Madurai, dated 19.11.2001 passed in Madurai Tribunal State Appeal No.520 of 1999.\n\n    \tFor Petitioner\t:   Mr.S.Raveekumar \n\t\tFor Respondent  \t:   Mr.Haja Naziruddin\n \t\t\t\t             Spl. Govt. Pleader for Taxes\t   \n\t\t\t\t\t    -----\n\n                                            O R D E R\n<\/pre>\n<p>(Made by F.M. IBRAHIM KALIFULLA,J.)<\/p>\n<p>\tThis tax case revision has been preferred by the assessee, which pertains to the assessment year 1990-91 under the TNGST Act.  The assessee is stated to have purchased cashew nuts from one M\/s.Century Cashew Products.  The Assessing Authority held that the said purchase made by the petitioner was imported nuts from foreign countries by the seller viz., M\/s.Century Cashew Products, which attracted levy of tax at the rate of 5% single point.  The total purchase value of Rs.11,67,290\/- was therefore assessed to tax in a sum of Rs.90,206\/-.  The Appellate Assistant Commissioner however held that the purchase of cashew nuts by the petitioner was not imported one by the seller viz., M\/s.Century Cashew Products, but the same were procured by it from the local party.  The Appellate Assistant Commissioner therefore set aside the order of the assessment.  The Tribunal in the order impugned in this revision, by relying upon the reply made by the petitioner to the pre-assessment notice, held that the order of the Assessing Officer cannot be interfered with.\n<\/p>\n<p>\t2. There are two relevant factors, which are required to be considered in this revision, viz., (i) the statements contained in the petitioner&#8217;s reply to the pre-assessment notice and (ii) the various invoices covering the purchase of cashew nuts made by the petitioner from  viz., M\/s.Century Cashew Products.  It is true that in the reply to the pre-assessment notice, the petitioner made a statement that it purchased raw cashew from  viz., M\/s.Century Cashew Products from out of the imports made by them.  It further contains a statement that it had paid purchase tax at the rate of 5% under Section 9(a) of the TNGST Act read with Section 5(2) of the CST Act.  However, in the invoices produced by the petitioner numbering 7, which covers the entire purchase of cashew made by the petitioner from M\/s.Century Cashew Products, it is specifically mentioned that such cashew nuts were local raw cashew nuts of Rajamundry.   In the said invoices, the TNGST at the rate of 5% along with surcharge and cess have also been specified, which is stated to have been collected from the petitioner.  One other factor, which is not in dispute is that  M\/s.Century Cashew Products is a concern, which deals not only with the imported cashew nuts, but also the sale of cashew nuts procured from the local market.  In the pre-revision notice, there is a specific reference to 7 invoices produced by the petitioner at the time of original assessment.\n<\/p>\n<p>\t3. In the above said background, the question that arises for consideration is as to when there is a specific reference made in various invoices stating that the cashews sold were procured from the local market viz., Rajamundry and that such sale also suffered a tax at the rate of 5% under the TNGST Act, apart from surcharge and cess, the petitioner would still be liable for payment of tax once over again under the Act.  In fact, in the order of assessment, the Assessing Authority has proceeded to levy the tax by relying on the admission made by the petitioner in its reply to the pre-revision notice to the effect that cashew nuts were purchased by it from  M\/s.Century Cashew Products were from out of the imports made by them.  The Tribunal has also solely relied upon the said version of the petitioner.  As against the said version, when specific bills viz., the invoices raised by the seller viz.,  M\/s.Century Cashew Products, were placed by the petitioner before the Assessing Authority, which mentions a different picture altogether with reference to the payment of tax and origin of purchase, it is appropriate that the original Assessing Authority while seeking to revise the original order, apply his mind with reference to the documents placed by the petitioner before it, vis-a-vis  the statements contained in his reply, before fastening any liability of tax on the petitioner.  Such an exercise would enable the Assessing Authority to verify as to whether or not the purchases made by the petitioner already suffered tax at the hands of the seller either by virtue of the local purchase made by them or by virtue of the tax collected from the petitioner at the time of its sale to the petitioner.  Inasmuch as such issues relate to very many minute details of facts, we deem it appropriate to direct the Assessing Authority to carry out the said exercise in the interest of justice.  Therefore, while setting aside the order impugned in this revision as well as the order of the Assessing Authority, we direct the Assessing Authority to hold an enquiry afresh by giving an opportunity to the petitioner, examine the factual position in detail and pass orders in accordance with law.   Consequently, tax case revision is allowed.  No costs.\n<\/p>\n<p>ATR <\/p>\n<p>To<\/p>\n<p>The Deputy Commissioner (CT)<br \/>\nTirunelveli Division<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Madras High Court M\/S. Parvathi Cashew Industries vs The State Of Tamil Nadu on 17 June, 2009 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 17.06.2009 CORAM: THE HONOURABLE MR. JUSTICE F.M. IBRAHIM KALIFULLA and THE HONOURABLE MR. JUSTICE B.RAJENDRAN Tax Case (Revision) No.1827 of 2006 M\/s. Parvathi Cashew Industries Maruthancode, Kuzhithurai. .. Petitioner [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_lmt_disableupdate":"","_lmt_disable":"","_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[8,13],"tags":[],"class_list":["post-58334","post","type-post","status-publish","format-standard","hentry","category-high-court","category-madras-high-court"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>M\/S. 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