2013 (10) TMI 691

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....er-State purchase omissions were duly recorded in the book of accounts and the corresponding sales were submitted for assessment at the time of making the original assessment and, therefore, the revision made on the very same turnover is not in accordance with the provisions of the Act and also not in accordance with the principles laid down by this Court in its judgment reported in 3 MTCR page 82 in the case of Gomraj Metal Wares, Madras wherein it was held that the accounted for turnover need not be again taken as suppression and additions and cannot be made on the same ?" 2. It is seen that there was an inspection conducted on 14.12.2001 in the assessee's shop in respect of the assessment year 2001-02. The inspection revealed that the D....

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.... said to be available in the computer, which was stated to be locked under the secret password of the Auditor and in such circumstances, the contention of the assessee that the purchase details were available in the computer was found unacceptable. The Sales Tax Appellate Tribunal further pointed out that the inspection revealed that the assessee had not maintained separate stock book for inter-State purchases and local purchases as on 14.12.2001; the opening stock details as on 1.4.2001 was not maintained item wise. In the background of this, the Sales Tax Appellate Tribunal considered that the subsequent accounting of the transactions of inter-State purchase would not by itself be a ground to grant the relief to the assessee. The Sales Ta....