TaxTMI 
TaxTMI 
1994 (1) TMI 247
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....te Tribunal (Additional Bench), Madurai, dated June 30, 1992. 2.. Brief facts are the following: For the assessment year 1978-79, on the basis of the return submitted by the assessee assessment was made. Subsequently, the assessment was reopened under section 16 of the Tamil Nadu General Sales Tax Act, 1959, on the ground that the appellant had purchased from Mineral and Metal Trading Corporatio....
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....cessary enquiry for proving that the appellant had taken delivery of the stainless steel sheets from MMTC. 3.. After remand, as mentioned above, it was found that the assessee had taken delivery of the stocks in respect of three transactions out of seven disputed transactions. However, the Appellate Assistant Commissioner, taking the view that the assessee had not proved that he had not taken del....
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....ted by documentary evidence to correlate in effect that the appellant purchased as per the said sale notes 4.002 M.T. of stainless steel sheets from MMTC and hence it is deleted........" The present revision petition is filed against this portion of the order of the Tribunal. 4.. Mrs. Chitra Venkataraman, learned Additional Government Pleader (Taxes), strenuously argued that the Tribunal went wr....