1995 (7) TMI 405

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....989 is a tax case appeal by the assessee under section 37 of the Tamil Nadu General Sales Tax Act, 1959. The dealer/assessee is a jeweller and the relevant assessment year in this case is 1980-81. During the inspection on March 3, 1981, 22 slips were recovered. Further, a statement from the assessee dated June 18, 1981 was also recorded. According to the enforcement officers who recovered th....

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....tant Commissioner ignored the abovesaid stock discrepancy as negligible and sustained the assessment based on slip Nos. 5 to 8 only, and reduced the penalty to Rs. 442. But however, the Joint Commissioner in his suo motu revision, set aside the order of the Appellate Assistant Commissioner and resorted the order of the assessing officer. 3.. In so far as the penalty is concerned, the argument o....

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....r the appellant sought to make some faint argument, we, after going through the above referred to ten slips and the above referred to statement of the assessee recorded on June 18, 1981 soon after the inspection, we are satisfied that there is no good reason for ourselves interfering in the matter. In fact, out of the abovesaid ten slips, namely, slip Nos. 1 to 3, 5 to 10 and 12, learned counsel f....