2007 (10) TMI 553

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....he Respondents : Mr. Md. Ibrahim Ali for R.1 ORDER This Writ petition is focussed to get issued a Writ of Certiorari after calling for the records relating to the order of the Sales Tax Appellate Tribunal (Additional Branch), Madurai, passed in M.T.A.No.526 of 2000, dated 25.01.2001 and quashing the same. 2. Heard both sides. 3. The facts giving rise to the filing of this petition as s....

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....e goods were delivered to the transport contractors before 01.04.1994 and the dealer effected sales only after 01.04.1994. The Commercial Tax authority accordingly, proceeded as against the dealer by imposing penalty. 4. Being aggrieved by it, the dealer preferred appeal before the Deputy Commercial Tax Officer - II, which was dismissed vide order dated 20.03.1998 whereupon, appeal was filed by....

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....as no contrary argument to put forth. 9. Perused the records as well as the cited decision. This Court in the aforesaid decision, at paragraph Nos.3, 4 and 5 considered the contention of the State in detail and arrived at the conclusion that once the appellate authority, Sales Tax Appellate Tribunal and the revisional authority had arrived at concurrent findings that the contention of the deale....