2014 (4) TMI 990

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.... V. Sundareeswaran For the Respondent : Mr. A. R. Jayapratap Govt. Advocate (Tax) ORDER (The Order of the Court was made by Chitra Venkataraman, J.) The assessee is on revision as against the order of the Sales Tax Appellate Tribunal relating to the assessment year 2004-05 raising the following questions of law :- "1. Whether the Appellate Tribunal was correct in ignoring the law th....

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.... without appreciating the law that the exercise of revision of assessment ought not to be made in a casual manner and on a "mere change of opinion" consequent to the inspection of the Central Excise Department since the taxable event being different in both enactments ? And 5. Whether the Appellate Authorities below had misdirected and thereby fell into an error in dismissing the appeal without....

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....ils either through sale bills or entries in the accounts, first sale omission was estimated. Thus the assessment was proposed to be revised. 3. On the notice sent to the assessee, in the reply sent, the assessee stated that their books of accounts were with the Central Excise Department for the assessment year 2004-05 and consequently enclosed some working sheet for the turnover reported for th....

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....em, which was available with the assessee. Thus, in the absence of production of accounts to support the assessee's claim, the assessment was confirmed. Aggrieved by this, the assessee went on further appeal before the Sales Tax Appellate Tribunal, which confirmed the assessment. 5. The Sales Tax Appellate Tribunal confirmed the findings by the lower authorities. It pointed out that even at the....