2017 (12) TMI 1545

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....AM For the Petitioner : Mr.V.Sundareswaran For the Respondent : Mr.S.Kanmanai Annamalai Additional Government Pleader O R D E R Heard Mr.V.Sundareswaran, learned counsel for the petitioner and Mr.S.Kanmani Annamalai, learned Additional Government Pleader appearing for the respondent. 2. The petitioner who is the registered dealer on the file of the respondent under the provisions of the Ta....

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.... and tax paid on the sales. Further, it is submitted that the respondent is not entitled to make an estimation of the alleged sales by adding 15% towards the alleged purchases by way of import when admittedly the same reported and sales tax paid. Learned counsel also drawn the attention of this Court for the observations made by the Assessing Officer and submitted that no enquiry was conducted, bo....