2010 (8) TMI 819

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....nt : Mr. K. Balasubramaniam Special Government Pleader For the Respondent : No appearance ORDER (Order of the Court was made by M. Duraiswamy) The above revision case arises against the order in M.T.A.No.234 of 1993, dated 18.01.2002, on the file of the Tamil Nadu Sales Tax Appellate Tribunal, (Additional Bench), Madurai. 2. The Appeal in M.T.A.No.234 of 1993 was filed against the o....

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....g Officer also levied penalty under Section 12(3) of the Act. Aggrieved over the orders of the Assessing Officer, the appellants filed appeal before the Appellate Assistant Commissioner (CT), Tirunelveli who modified the order of the Assessing Officer. Aggrieved over the order of the Appellate Assistant Commissioner (CT), Tirunelveli, the appellants filed second appeal before the Sales Tax Appella....

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....oconut oil for the copra crushed at the first instant and for the second instant they have adopted 50% ratio. Therefore, inspecting officials took an inconsistent view while adopting the output of coconut oil for the copra crushed. 7. The Tribunal while taking into consideration the contentions raised by the appellants found that the inspecting officials have not adduced convincing reason for a....