2008 (11) TMI 633

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....the order of the Tamil Nadu Sales Tax Appellate Tribunal (Additional Bench), Chennai, dated July 6, 2001 in T.A. No. 298 of 1999. The present revision has been filed on the following substantial questions of law: (1) Whether on the facts and in the circumstances of the case, the Tribunal was right in holding that the Department has discharged the burden of proof cast on it? (2) Whether on the ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....the Deputy Commercial Tax Officer dated March 28, 1996 and we find that at the time of inspection, several defects were noticed and actual sales suppression was also found and after adding the amount equal to the actual suppression towards possible omission, the penalty was imposed. On appeal, the Appellate Assistant Commissioner, the appellate authority found that towards penalty, 100 per cent a....