2009 (4) TMI 857

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... the instance of the Revenue against a common order of the Tribunal in as many as 27 appeals dated February 25, 2002, wherein and whereby the revisional order passed by the assessing authority by bringing a huge turnover to tax and the consequential levy of penalty which has been confirmed by the Appellate Assistant Commissioner, has been set aside. The correctness of the same is canvassed in this....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ealers? and   4.. Whether the order of the Tribunal in having deleted the consequent penalty is legally sustainable?" The material facts culled out from the memorandum of the grounds of revision is to the effect that in respect of assessment years 1991-92, 199293, assessment of as many as 27 dealers in groundnut has been completed based on the books of account and other documents requir....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....posal for revising the assessment by requesting the invoice of the bills, the details of transport and other relevant details, which formed basis for the issuance of the pre-revision notice. It appears that the Department has not furnished any detail. So the assessees approached the Tamil Nadu Taxation Special Tribunal, which was in existence then, seeking for the relief of direction for issuan....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....nt. The Tribunal also found that the dealers in Tamil Nadu were going to Karnataka State and making purchases from marketing committee and the agents at Karnataka are arranging purchases. The commission agent obtains the cess receipt from the marketing committee and produced to the dealers with his invoice which mentions the description, quantity, etc.   As a matter of fact, the Tribunal h....