https://www.taxtmi.com/caselaws?id=243744 A revisional authority cannot overturn an appellate finding deleting disputed turnover and penalty without meeting the assessee's specific factual explanation and supporting records. Here, the assessee's explanation that the voucher entry was inadvertent, the goods had already been received and entered in the pass register, and there was no business of selling beedi leaves was accepted by the appellate authority, which treated the purchase as an intra-State purchase from a registered dealer and not taxable under Section 7A of the Tamil Nadu General Sales Tax Act, 1959. The revisional authority rejected that explanation without addressing the material evidence, so its interference was held unjustified and the appellate order was restored. en-us Thu, 21 Nov 2013 00:00:00 +0530 Sat, 08 Feb 2014 13:24:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=243744 A revisional authority cannot overturn an appellate finding deleting disputed turnover and penalty without meeting the assessee's specific factual explanation and supporting records. Here, the assessee's explanation that the voucher entry was inadvertent, the goods had already been received and entered in the pass register, and there was no business of selling beedi leaves was accepted by the appellate authority, which treated the purchase as an intra-State purchase from a registered dealer and not taxable under Section 7A of the Tamil Nadu General Sales Tax Act, 1959. The revisional authority rejected that explanation without addressing the material evidence, so its interference was held unjustified and the appellate order was restored. Case-Laws VAT and Sales Tax Thu, 21 Nov 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=243744