2009 (6) TMI 963

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....IBRAHI, KALIFULLA J.-This appeal is by the State challenging the order of the Sales Tax Appellate Tribunal dated July 4, 2002. The assessing authority, by invoking powers under section 16(1) of the Tamil Nadu General Sales Tax Act, 1959, revised the assessment for the assessment year 1993-94 on the ground that in respect of consignment sales, the assessee only produced the duplicate copy of for....

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....in other States which were also verified by me and found in order." Having regard to such a categoric statement reported by the assessing authority himself, the Appellate Assistant Commissioner allowed the appeal and set aside the revised assessment. Nevertheless, the assessing authority, for reasons best known to him, preferred an appeal against the order of the Appellate Assistant Commissione....