TaxTMI 
TaxTMI 
1992 (9) TMI 338
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....e against the common order dated February 21, 1991 of the Tamil Nadu Sales Tax Appellate Tribunal (Additional Bench) at Madras in three appeals before it, relating to three assessment years 1986-87, 1987-88 and 1988-89. The assessees are dealers in jewellery. The place of their business was inspected on August 31, 1988 and on the basis of the incriminating documents recovered and the consequent in....
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....4,710 also was levied. For the assessment year 1988-89 the suppression was found to be Rs. 33,452. Again an addition to the extent of four times was made and the total suppression was arrived at Rs. 2,92,545. He also levied penalty to the extent of Rs. 5,703. 2.. The appeals preferred against the order of the assessing officer by the assessees, were also dismissed by the Appellate Assistant Com....
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....nd any such misdirection by the Tribunal. The Tribunal observes as follows in paragraph 9 of its common order: "The contention of the appellants is that the recovered slips do not belong to the appellants and they belong only to Thiru S.L. Rajaprathinithi a goldsmith. It is seen from the statement given by one Thiru P. Subramaniam, authorised representative, that Thiru S.L. Rajaprathinithi, a g....
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....oldsmith statutorily he has to maintain G.S. 13 register in the normal course of his business. Since it is proved that the goldsmith is doing labour work for the appellants it is obvious that the ornaments have been manufactured for labour only. Under these circumstances we have no hesitation to hold that the goldsmith is doing labour work only for the appellants and sister concern and not to outs....