2012 (9) TMI 901

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....p;    The order of the court was made by P.P.S. JANARTHANARAJA J.-The above revision is filed by the Revenue under section 38 of the Tamil Nadu General Sales Tax Act, 1959, praying to revise the orders of the Tamil Nadu Sales Tax Appellate Tribunal (AB), Madurai, dated December 12, 2003 passed in M.T.S.A. No. 20 of 1999 raising the following questions of law: "(1) Whether, ....

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.... section 12(3)(i)(b)(v) of the Act. Aggrieved by that, the assessee filed an appeal before the Appellate Assistant Commissioner. The Appellate Assistant Commissioner deleted the entire addition and also penalty levied under section 12(3)(i)(b)(v) of the Tamil Nadu General Sales Tax Act. Aggrieved by that, the Revenue filed an appeal before the Appellate Tribunal. The Appellate Tribunal dismissed t....

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....le on record. Under the circumstances, the order of the Tribunal is not in accordance with law and the same has to be set aside. Heard the counsel and perused the materials available on record. The assessing officer made an addition of Rs. 8,75,381 on the basis of inspection conducted by the Enforcement Wing Department at the place of the business of the assessee, and also on verification of th....

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....day, the sale may be less. In some occasions, there may not be sale at all. So, the method adopted by the Revenue cannot be accepted. Therefore, both the authorities below correctly took a view and held that it is not a reasonable method for making addition. Further, the Tribunal also has given a factual finding that even restoring 50 per cent of the addition deleted by the Appellate Assistant Com....