Law: Sales Tax Act, (III of 1951)

Section: 12(4), 3, 7

Sales Tax Act (III of 1951) S. 12(4) read with Ss. 3, 7 & 8-Ice-cream-Held, liable to sales tax-Assessee believing that Ice-cream was taxable and filing returns therefor-Held, such assessee cannot subsequently change his mind and deny liability by filing revised returns-Orders of imposition of penalty for non-payment of sales tax on Ice-cream manufactured by assessee maintained. (1975) 31 Taxation 14 (Trib.); (1955) 27 I T R 709 and 1926 A C 37 ref. S. T. As. Nos. 9/KB to 25/KB; S. T. As. Nos. 50; KB to 69/KB (1972) 83 I T R 26 to 83 distinguished. Date of hearing: 27th May 1980.                                                                                                         ORDER GHULAM MURTAZA KHAN (MEMBER).-The appellant, a private limited Company, is engaged in the manufacture and sales of Ice-cream, chocbar etc. These 24 sales tax appeals filed against the orders of the learned Appellate Assistant Commissioner, will be disposed of by the same order in view of similar facts from which the same arise. The nature of objections taken is also identical. 2. Assessment year of 1972-73. The counsel appearing on behalf of the appellant does not want to press this appeal and hence it stands dismissed as having been withdrawn. 3. Four quarters ending on 30th June 1974, 31st December 1974, 31st March 1975 and 30th June 1975.---For the 4 quarters relating to the four appeals indicated (supra), showing sales of Ice-cream and chockbar both as taxable items. The appellant filed the quarterly returns for all the period mentioned above. Although the appellant declared in its returns both the sales of Ice-cream as well as chocbar as taxable but sales tax is reported to have been paid only on sales of chocbar. Since the appellant did not pay sales tax due as per returns, in any of these quarters, the Sales Tax Officer imposed penalties under section 12(5) on 17-12-1979, in all the four quarters. In his penalty…