TaxTMI 
TaxTMI 
1983 (3) TMI 255
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....s Tax Appellate Tribunal so far as it is against the revenue. The assessee in this case is a dealer in steel furniture and clocks in Mettur Dam. The officers of the Intelligence Wing inspected the place of business of the assessee on 17th December, 1977, and during the inspection they recovered six account books. The said account books related to 1976-77. The account books recovered were treate....
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.... penalty to Rs. 2,287, after apportioning taxable and exempted categories of sales in the ratio of 50: 50. Aggrieved by the order of the Appellate Assistant Commissioner, the assessee filed an appeal before the Sales Tax Appellate Tribunal. The revenue also filed an enhancement petition questioning the ratio of 50: 50 adopted by the Appellate Assistant Commissioner as between exempted and taxab....
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....0: 50 as between exempted and taxable sales and that, on the facts of this case, when there is no evidence adduced by the assessee to show that any portion of the suppressed turnover represented second sales, the revenue is entitled to proceed on the basis that the entire suppressed sales represented only first sales. After due consideration of the matter, we are of the view that both the Appel....
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....ocks or time-pieces and that she has not also purchased these goods from outside the State. Therefore it has to be presumed that the assessee had purchased these goods for sale only in this State. However, in view of the fact that the assessee has not given details of the dealers from whom she had effected the purchases, the Appellate Assistant Commissioner, having regard to the difficulty in trac....