2000 (7) TMI 926

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....LAI (Administrative Member).-This tax revision case is against the order of the Sales Tax Appellate Tribunal (Main Bench), Chennai, in T.A. No. 1035 of 1991 dated March 18, 1992. The facts leading to the present revision are as follows: 2.. The assessing authority made a best judgment assessment for the assessment year 1989-90 in the order passed by him on March 27, 1991. Though in the order, it....

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....first order passed on March 27, 1991 got merged in the order passed in respect of penalty subsequently on July 31, 1991 and therefore having regard to the decision of the Madras High Court in Deputy Commissioner (C.T.), Coimbatore v. Indian Refrigeration Industries Private Limited [1980] 46 STC 264, for the original order also appeal is in time, having regard to the fact that the order of July 31,....

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...... We have considered the contentions carefully and perused the records. The ratio of the decision relied on by the Appellate Tribunal in Deputy Commissioner (C.T.), Coimbatore v. Indian Refrigeration Industries Private Limited [1980] 46 STC 264 (Mad.) is no longer good law in view of the subsequent decision of the Madras High Court in regard to escaped turnover in [1991] 83 STC 457 (Mad.) (Joint ....

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....he theory of merger relied on by the Appellate Tribunal is not in order. However, in this case, though a consolidated appeal has been filed, it is an admitted fact that the appeal filed against the final proceedings by the assessing authority dated July 31, 1991 is in time, but the appeal preferred against the original order of assessment dated March 27, 1991 is out of time having regard to the ra....