2009 (6) TMI 921

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....itioner : Mr. S. Raveekumar For the Respondent : Mr. Haja Naziruddin Spl. Govt. Pleader for Taxes ORDER (Made by F. M. Ibrahim Kalifulla,J.) This tax case revision has been preferred by the assessee, which pertains to the assessment year 1990-91 under the TNGST Act. The assessee is stated to have purchased cashew nuts from one M/s.Century Cashew Products. The Assessing Authority held t....

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....ed with. 2. There are two relevant factors, which are required to be considered in this revision, viz., (i) the statements contained in the petitioner's reply to the pre-assessment notice and (ii) the various invoices covering the purchase of cashew nuts made by the petitioner from viz., M/s.Century Cashew Products. It is true that in the reply to the pre-assessment notice, the petitioner m....

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....eals not only with the imported cashew nuts, but also the sale of cashew nuts procured from the local market. In the pre-revision notice, there is a specific reference to 7 invoices produced by the petitioner at the time of original assessment. 3. In the above said background, the question that arises for consideration is as to when there is a specific reference made in various invoices stating....

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....e petitioner before the Assessing Authority, which mentions a different picture altogether with reference to the payment of tax and origin of purchase, it is appropriate that the original Assessing Authority while seeking to revise the original order, apply his mind with reference to the documents placed by the petitioner before it, vis-a-vis the statements contained in his reply, before fastening....