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CH.G.KRISHNAMURTHY, T.N.C.RANGARAJAN
Fourth Wealth-tax Officer – Appellant
Versus
K. Damodaran – Respondent
1 to 8. [These paras are not reproduced here as they involve minor issues.]
9. The third and last question is about the allowance of sales-tax liabilities and foreign exchange penalty. The order of the AAC would show the following facts in regard to these liabilities:-
"Sales-tax liabilities (Assessment years 1969-70 to 1977-78) :
For assessment years 1969-70 to 1977-78, the appellant claimed a sum of Rs. 92,000, representing sales-tax liabilities, as deduction.
The WTO noticed that the Sales-tax arrears were being contested in appeal; and that, the appellant bad never been engaged in any sale of goods warranting payment of Sales-tax.
Further the appellant could not give details of break-up figure of these liabilities; she also did not produce any order or notice of demand in this regard.
Hence the WTO did not grant the deduction sought by the appellant.
The representative informed me that the Sales-tax authorities of the Government of Tamil Nadu proceeded against the firms- Soundammal Textiles, Bangalore Stores, OVEEKAY Textiles, and Balakrishna Textiles, in which the appellant was one of the partners-for alleged first sale of imported art silk yarn; that, these firms contended tha
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