AI Drafter 
TaxTMI 
TaxTMI 
2007 (8) TMI 673
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....-made goods for export. In the course of the assessment year 1990-91, the branch office of the appellant was inspected by the enforcement wing officials on November 28, 1990, wherein, they recovered 100 slips/incriminating records. On the basis of the seized materials, after giving opportunities to the appellant herein, the assessing officer estimated the suppression of turnover at Rs. 48,68,412 taxable at two per cent, disallowed the claim of exemption on the reported turnover of Rs. 60,58,788 and fixed the taxable turnover at Rs. 1,09,37,130. Apart from this, penalty was also levied at Rs. 1,46,052 under section 12(3) of the Tamil Nadu General Sales Tax Act, 1959. Aggrieved by the said order, the assessee preferred an appeal before the fi....
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....ng the accounts due to the accident suffered by the partner of the appellant's firm and the accounts produced before the appellate authority were analysed by the Revenue as directed by the appellate authority, that based on the report alone, the relief was granted to the appellant. Hence, the suo motu revisional proceedings taken by the respondent was wholly untenable on facts and in law. By order dated July 5, 2000 in W.P. No. 9361 of 2000, the learned single judge rejected the prayer of the appellant herein, holding that the Joint Commissioner had rightly invoked his powers to set aside the order of the Appellate Assistant Commissioner. It was noted that the appellant did not produce the documents in spite of sufficient opportunity....
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....e appellate authority, learned counsel pointed out that the appeal being a continuation of the assessment proceedings, rightly the Appellate Assistant Commissioner reduced the assessed turnover and granted the relief. Hence, she prayed for allowing the appeal. The learned Special Government Pleader appearing for the respondent supported the order as one based on the findings of the respondent and that there are no errors to interfere with. Heard counsel for both sides and perused the documents filed. It is seen that the inspection of the place of business of the appellant took place on October 28, 1990 resulting in the seizure of documents indicating suppression of turnover. It is also seen that the appellant was issued summ....
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....ght for adjournment and ultimately, considering the lack of co-operation in giving the explanation and in producing the accounts, the assessing authority came to the conclusion that the assessee was procrastinating the finalisation of the assessment. Finally, a notice was issued to produce the books of account. In the absence of any production of the books of account, ultimately the assessment was completed by order dated August 31, 1994 on best-ofjudgment basis. A perusal of the order of the assessing authority shows that a number of adjournments was granted to the assessee to produce the books of account. This happened before the date of the accident, namely, October 4, 1992. Even after securing copies of the slips, it is seen th....
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....n, it was pointed out that the statement given by the partner before the enforcement wing clearly established that many orders had been supplied for export without prior orders from the buyers. In the same way, goods were supplied for another concern without accounting for the same. It is stated that the statement before the enforcement wing clearly proved that the transactions were not accounted for, to accept the claim for exemption. Consequently, the respondent held that the attempt made before the Appellate Assistant Commissioner to produce the books of account was without any reason to support the gross failure to appear before the assessing authority even after the supply of materials seized from the appellant. In the background of th....