2011 (1) TMI 1289

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.... challenging the order of the Sales Tax Appellate Tribunal (Additional Bench) Chennai, dated January 9, 2004 passed in S.T.A.No. 397 of 2001. The assessment order pertains to 1989-90. The questions of law raised are as under: "(1) Whether the Sales Tax Appellate Tribunal is right in proceeding on the footing that in order to discharge the burden of proof contemplated under section 10 of the ....

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....e accounts of the dealers from whom the respondent/assessee is stated to have made the purchases. After remand, the assessing authority passed his order on December 13, 1991 confirming his earlier order of the taxable turnover in a sum of Rs. 29,90,445 as well as the penalty of Rs. 1,77,283 under section 12(3) of the Tamil Nadu General Sales Tax Act. The said order was again challenged by the r....

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.... 5, 1991. As far as M/s. Omega Enterprises was concerned, there were two versions, namely, that, according to Enforcement Wing Officers the registration certificate was cancelled on December 28, 1988, whereas according to the assessing officer the cancellation was with effect from July 10, 1989. Apart from the above details referred to by the assessing officer the respondentassessee stated to have....

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....ated December 13, 1991, held that the conclusion of the assessing officer that exemption claimed by way of a second sales cannot be accepted was erroneous. The Appellate Assistant Commissioner has also held that in light of the fact that cancellation of registration certificate in respect of M/s. Steel Syndicate was subsequent to the relevant year, namely, on July 5, 1991 and the conflicting da....