2011 (11) TMI 587

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.... V.S. Kesavan The judgment of the court was delivered by P. JYOTHIMANI J.-The Revenue has filed the present revision against the order of the Sales Tax Appellate Tribunal dated June 11, 2002 in CTSA No. 377 of 2001 raising the following questions of law: "(1) Whether, in the facts and circumstances of the case, the Appellate Tribunal is right in law in deleting the estimation based upon t....

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....here has been a shortage of groundnut kernel, which according to the assessing officer indicates that the dealer crushed kernel without recording in the accounts and sold resultant oil and oil-cake outside the accounts and therefore, the claim of exemption made by the assessee on account of consignment sales, was disallowed. The tax was assessed based on the estimate, purely on the electricity con....

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....s per standard statistical data consumption of electricity is 5.8 units for crushing of 100 kgs. of kernal. As per number card the dealers have consumed 16056 units as under: 09-06-1994 12   25-07-1994 4920   24-09-1994 3710   25-11-1994 4530   27-03-1995 2770     ----------   Total consumption 15942 ....

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....ppeal setting aside the order of the assessing officer. It was against the said order, the Revenue has filed an appeal before the Tribunal. The Tribunal has dismissed the appeal confirming the order of the Appellate Assistant Commissioner upholding the abovesaid reason, against which, the Revenue has filed the present revision on the abovesaid questions of law. On factual assertion as stated ab....