2012 (11) TMI 1051

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

...., For the Respondent : V. Anand ORDER:- The order of the court was made by P.P.S. JANARTHANARAJA J.-The tax case revision is filed by the Revenue under section 38 of the Tamil Nadu General Sales Tax Act, 1959, against the order of the Sales Tax Appellate Tribunal, dated March 17, 2003 passed in C.T.S.A. No. 699 of 2001, raising the following question of law: "Whether the Tribunal is....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....enalty. Aggrieved against that, the respondent-assessee went on appeal to the Appellate Assistant Commissioner, who allowed the appeal holding the issue in favour of the assessee. Aggrieved by that order, the Revenue has filed the appeal before the Tamil Nadu Sales Tax Appel1ate Tribunal. The Tribunal dismissed the appeal filed by the Revenue. Hence, the present tax case revision by the Revenue be....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....nsel for the respondent-assessee. It is seen from the records that both the appellate authorities had given a concurrent finding that there is no suppression/omission in the books of accounts maintained by the assessee. In para 6 of the impugned order of the Tribunal, there is a categorical finding that the assessee disclosed the taxable turnover of Rs. 2,48,784 for the month of September 1997 and....