1991 (7) TMI 335

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....separate assessees relating to the assessment year 1977-78 against the order of the Tamil Nadu Sales Tax Appellate Tribunal (Main Bench), Madras, dated January 20, 1981. We are disposing them of in common. 2.. For what follows, in our opinion, the cases have to be remanded to the Tamil Nadu Sales Tax Appellate Tribunal (Main Bench), Madras, for fresh disposal in accordance with law. 3.. The ....

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....n registers, stock book, cash bills, etc. The Tribunal was, therefore not justified in saying that the panchanama did not disclose the seizure of any such material from the assessees. Since the assessees were unable to produce the books of account, etc., they had filed applications under section 54 of the Tamil Nadu General Sales Tax Act, 1959, with a prayer to issue summons for production of book....

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....he Tribunal to pass appropriate orders on the applications filed under section 54 of the Tamil Nadu General Sales Tax Act. Since that was not done, the case of the assessees has been prejudiced because there is no denial of the fact that the account books, etc., had been seized as early as in 1978, by the income-tax authorities. In our opinion, therefore, without going into any other aspect of the....