STORES & SPARES CORPORATION Vs. STATE OF TRIPURA

JUDGEMENT

(1.) Petitioner has challenged an order of assessment dated 22nd March, 2006 passed by the Superintendent of Taxes demanding additional sales tax from the petitioner for the years 2001-2002 to 2004-2005 as also the penalty of the said authority imposed under Section 13 of Tripura Sales Tax Act, 1979 ("TST Act" for short). This order was confirmed by the revisional authority by an order dated 23rd December, 2015.

(2.) Brief facts are as under :

(3.) The Assessing Officer did not seriously dispute the petitioner's contention that certain cement bags were damaged in transportation. However, he did not accept the petitioner's version of the rates at which such damaged cement was sold in a market. According to the petitioner, the damaged goods were sold at very low rates. The Assessing Officer observed that in connection of this claim, the petitioner had produced a copy of the letter dated 2nd July, 2002 which refers to 67,863 cement bags being damaged during the period between 1st February 2001 to 14th June 2002, but no verification report from the sales tax official was found on the record. He, thereupon gave the petitioner an opportunity to justify the claim of damage by producing further evidence of damaged cement, however, he recorded that no such evidence was produced. He further observed that large quantity of 29717 cement bags claimed to have been damaged, did not remain unsold but was sold in the market. He, therefore, believed that this theory of serious damage to the cement in transportation was only a device to conceal taxable turnover. His observations were under :