2012 (1) TMI 135

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....the court was made by P.P.S. JANARTHANARAJA J.-The above tax case revision is preferred by the Revenue under section 38 of the Tamil Nadu General Sales Tax Act, 1959 against the order of the Tamil Nadu Sales Tax Appellate Tribunal (Additional Bench) passed in STA. No. 261 of 2000 dated February 5, 2003 seeking admission on the following questions of law: "(1) Whether, in the facts and circum....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....l Nadu General Sales Tax Act, 1959 even though the assessee has not reported the turnover as taxable and paid tax which amounts to filing of incorrect and incomplete return?" The respondent/assessee is a dealer in rubber hoses and carrying on business at No. 108, Angappa Naicken Street, Chennai 1. They had reported a total and taxable turnover of Rs. 39,25,254.33 and Rs. 9,90,194.76, respective....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....y the order of the assessing officer, the assessee filed an appeal before the Appellate Assistant Commissioner. The Appellate Assistant Commissioner set aside the assessment made by the assessing officer observing that estimation was based upon mere presumptions and the Appellate Assistant Commissioner refixed the taxable turnover at Rs. 9,94,478. Aggrieved by that order, the Revenue filed appeal ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....paragraph 10 of its order held that the order of the assessing officer is in accordance with law and set aside the order of the Appellate Assistant Commissioner in respect of the turnover. The Tribunal was of the view that adopting the entire inter-State purchase basis for arriving at the taxable turnover is little harsh and excessive and accordingly reduced 50 per cent of the taxable turnover and....