- (1.) The State, represented by the Deputy Commissioner (CT), has come with the present writ petitions against the common order passed by the second respondent, viz., Tamil Nadu Sales Tax Appellate Tribunal (in short, "the Tribunal"), dated February 26, 1999 in T.A. Nos. 460 and 491 of 1998. Since the issues involved in these writ petitions are one and the same and both are intrinsically inter-connected, with the consent of the counsel, they were heard together and disposed of by this common order.
(2.) The facts leading to filing of the writ petitions are as follows: The first respondent Tvl. Steel Authority of India Limited (in short, "the SAIL") is a Government of India Enterprises, engaged in the manufacturing of stainless steel articles. For the assessment year 1989-90, the first respondent reported a total and taxable turnover of Rs. 2,24,67,16,635 and Rs. 12,28,02,597, respectively under the Central Sales Tax Act, 1956 (in short, "the Act"). The assessment authority by order dated March 31, 1995, determined the total and taxable turnover at Rs. 2,24,03,18,934 and Rs. 12,46,02,780, respectively. As against the said order, the first respondent preferred an appeal before the Appellate Assistant Commissioner disputing (a) disallowance of exemption on high sea sales relating to coin blank sales turnover to an extent of Rs. 18,00,183, (b) levy of tax on a turnover at enhanced rate at eight per cent in the absence of C forms to a tune of Rs. 9,83,388 and (c) levy of penalty under section 9(2A) of the Act to a tune of Rs. 2,70,027.
(3.) Similarly, for the assessment year 1991-92, the first respondent reported a total and taxable turnover of Rs. 3,02,74,59,790.61 and Rs. 18,07,15,779.56, respectively. The assessing authority by order dated March 31, 1997, determined the total and taxable turnover at Rs. 3,02,79,15,963 and Rs. 45,13,88,752, respectively. As against the said order, the first respondent preferred an appeal before the Appellate Assistant Commissioner disputing the following items:;