1992 (6) TMI 169

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....s also inspected on April 27, 1979, from where also certain materials were recovered. In the light of all these and after taking into account the sales slips for the period from October 23, 1978 to March 31, 1979, it was noticed that actual suppression as per the sales slips found out was Rs. 87,074.61. An equal sum was added for the period not covered by the slips. The assessing authority determined the total and taxable turnover of the petitioner at Rs. 8,26,169 and Rs. 1,97,603, respectively. A penalty under section 12(3) of the Tamil Nadu General Sales Tax Act, 1959, at 1½ times the tax due on actual suppression (Rs. 5,226) was also levied. 2.. Aggrieved, the petitioner filed an appeal before the first appellate authority. The....

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.... maintaining anamath accounts, the Tribunal thought it fit to justify the addition made towards probable suppression for the period prior to October 23, 1978. The Tribunal also took note of the rival decision reported in Commissioner of Sales Tax v. H.M. Esufali H.M. Abdulali [1973] 32 STC 77 (SC). On the above view, the Tribunal while sustaining the addition on the basis of the slips at Rs. 51,105 determined by the first appellate authority considered it necessary to add for probable suppression for the period prior to October 23, 1978, an equal sum thus revising the estimate of the suppressed turnover at Rs. 1,02,210 taxable at 4 per cent in respect of chillies. The claim of the petitioners for reduction of the penalty as well as the requ....