2011 (6) TMI 695

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....ent Pleader (Taxes), For the Respondent : S. Ramanathan ORDER:- The order of the court was made by MRS. CHITRA VENKATARAMAN J.-The Revenue is on revision as against the order of the Tamil Nadu Sales Tax Appellate Tribunal (Additional Bench), Coimbatore, in CTA No. 335 of 1998 dated November 14, 2000. The revision was admitted on the following substantial questions of law: "1. Whe....

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....ficer made estimation of turnover, apart from levy of penalty. The estimation was made both on purchase of the raw materials used as well as on the sales of finished products. Aggrieved by the same, the assessee went on appeal before the Appellate Assistant Commissioner, who rejected the appeal. Consequently, the assessee went on further appeal before the Tamil Nadu Sales Tax Appellate Tribunal. T....

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....t-assessee is manufacturing PVC pipes in three grades, viz., (a) Shilpa Flex; (b) Rani Flex of ordinary grade and (c) Rani Flex of superior grade. Admittedly, the survey was conducted with reference to the superior grade only and not with reference to the other two types. The survey took note of input and output ratio in respect of Rani Flex superior grade by mixing the resin and PVC granule to ge....

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....542 (Mad) (Kalyani Oil Mills v. State of Madras), wherein this court held that high consumption of the electricity alone could not be held to be material justifying the rejection of accounts as defective and held that in the light of the series of decisions of this court, in the absence of any materials discovered, the assessment made suffer a serious infirmity and that there was no reasonable mat....