2013 (11) TMI 53

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....ernment Pleader For the Respondent : Mr. M. Nanda Kumar ORDER (Order of the Court was made by Chitra Venkataraman,J.) The revenue is on revision, as against the order of the Sales Tax Appellate Tribunal, relating to the assessment year 1993-1994. 2. The place of business of the appellants was subjected to inspection by the Enforcement Wing Officers, on 25.8.1993, wherein, they found deficit s....

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....ivery of the inter-state purchase. Evidently, the Registration Certificate Numbers of the sellers were not found in the bills. After considering the objections taken, the assessment as regards the inter-state purchases was made. 4. The asseseee preferred an appeal before the Appellate Assistant Commissioner who pointed out the stock variation noticed at the time of inspection and that the omissio....

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....Thus, the assessee contended that there was no material to hold that there was purchase suppression leading to a sales omission. 6. In a very cryptic order passed by the Sales Tax Appellate Tribunal, the Tribunal accepted the plea of the assessee by stating "the argument of the learned Advocate seems to be correct". Except for extracting the arguments of the learned Advocate, the order of the Tri....

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....ed having any transaction with the Delhi parties, before the Tribunal, the assessee accepted the purchase effected from these sources. Thus, the extracts and the stock variation clearly pointed out the nature of dealing of the assessee warranting equal addition, as had been done by the Appellate Assistant Commissioner. 8. As already pointed out, the Tribunal passed a very mechanical order, extrac....