2009 (4) TMI 862

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....Sales Tax Appellate Tribunal dated November 12, 1998 made in MTA No. 206 of 1997 is canvassed in this revision.   The assessee, a dealer in ready-made garments, reported a total and taxable turnover in a sum of Rs. 14,87,719.45 and Rs. 11,29,826, respectively after claiming exemption on the turnover of Rs. 3,57,893.45 in the return filed by the assessee for the assessment year 1994-95. The....

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....Tribunal. Two points were raised, argued and adjudicated, before the Tribunal, and they are (1) whether, the Appellate Assistant Commissioner's order is factually and legally sustainable? (2) Whether the penalty is sustainable? The Tribunal sustained an addition of a sum of Rs. 10,000 as lump sum and reduced the penalty proportionate to the amount sustained by it. The correctness of the sam....

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.... thumb the assessing officer has decided the issue. The Tribunal further found from the records that the assessing officer had only pointed out the material defect of non-maintenance of certain registers as required under rule 26(a) of the Tamil Nadu General Sales Tax Rules, 1959, and the transport of ready-made garment from Bombay to Madras was not supported by bill of sale or delivery note, whic....