Supreme Court of India A.S. Chinnaswamy vs State Of T.N. on 21 March, 1996Equivalent citations: 1999 I OLR SC 332, (1998) 8 SCC 681 Bench: J Verma, B Kirpal
1. Leave granted.
2. The only grievance made by the appellant is to the statement in the impugned order of the High Court as under: “It remains to be seen that the assessee himself filed a return disclosing the turnover for the purpose of assessing the same under the Central Sales Tax Act. In such a case, it is not open to the assessee to contend that once the turnover was assessed under the Tamil Nadu General Sales Tax Act, the same turnover cannot be assessed under the Central Sales Tax Act.”
3. It is obvious that the statement made by the High Court about the legal position in the above extract is incorrect. Any transaction which is taxed as intra-State sale is not to be taxed again as an inter-State sale, which appears to be the view appearing from the above extract in the impugned order. Accordingly, that part of the High Court’s order being incorrect, the same has to be set aside. The learned counsel for the respondent submitted that in spite of the above statement in the High Court’s order, there is no such defect in the actual assessment made to tax the same transaction as intra-State sale as well as inter-State sale. If that be so, no further action to correct the assessment order would be necessary. However, if there be such defect of taxing the same transaction as intra-State sale as well as inter-State sale on the basis of the above view taken by the High Court, to that extent, the assessment has to be corrected accordingly.
4. The appeals are disposed of. No costs.