https://www.taxtmi.com/caselaws?id=299634 The High Court set aside the orders of the Tamil Nadu Sales Tax Appellate Tribunal, which had reversed the Assessment Officer's findings regarding suppressed turnover for the years 1997-98, 1998-99, and 1999-00 under the Tamil Nadu General Sales Tax Act, 1959. The High Court upheld the First Appellate Authority's decision to nullify the assessment due to insufficient evidence of actual sales transactions, rejecting the Tribunal's reasoning that quotations had led to sales without concrete proof. Consequently, the High Court allowed the writ petitions, restoring the First Appellate Authority's order and dismissing the Tribunal's decision, without imposing costs. en-us Fri, 05 Apr 2019 00:00:00 +0530 Fri, 24 Dec 2021 14:05:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=299634 The High Court set aside the orders of the Tamil Nadu Sales Tax Appellate Tribunal, which had reversed the Assessment Officer's findings regarding suppressed turnover for the years 1997-98, 1998-99, and 1999-00 under the Tamil Nadu General Sales Tax Act, 1959. The High Court upheld the First Appellate Authority's decision to nullify the assessment due to insufficient evidence of actual sales transactions, rejecting the Tribunal's reasoning that quotations had led to sales without concrete proof. Consequently, the High Court allowed the writ petitions, restoring the First Appellate Authority's order and dismissing the Tribunal's decision, without imposing costs. Case-Laws VAT and Sales Tax Fri, 05 Apr 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=299634