2010 (2) TMI 1080

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.... case revision is filed by the assessee against the order of the Tamil Nadu Sales Tax Appellate Tribunal made in T. A. No. 713 of 1997, dated November 6, 1998. The brief facts of the tax case revision are as follows: The relevant assessment year is 1993-94. The assessee is a dealer in electrical goods and they reported a total and taxable turnover of Rs. 58,25,750.14 and Rs. 2,15,320.70, res....

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....on. Originally, the revision was filed before the Taxation Tribunal and later transferred and it is renumbered. The learned counsel appearing for the assessee submitted that the order of the Tribunal is illegal, without basis and further submitted that the Tribunal has erred in sustaining the alleged estimated turnover on the ground that the purchase bills were raised much after the date of del....

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....ell as the learned Special Government Pleader (Taxes) appearing for the Revenue and also perused the materials available on record.   The issue here is that there is suppression of the turnover. The Tribunal has considered the matter in detail and confirmed the order relating to sales suppression. In paragraphs 6 and 7 of the order of the Tribunal, the reasons stated therein are as follows....

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....s was revealed from the books of accounts for the previous year 1992-93. The explanation that the appellant had purchased the goods under the cover of delivery challan and the connected purchase bills were received subsequently, is not acceptable as the purchase bills were raised long after the raising of delivery challan. For example, for delivery challans dated November 9, 1993 and December 3, 1....