2017 (6) TMI 1202

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....he respondent. ORDER Heard Mr.R.Karthikeyan, learned Additional Government Pleader appearing for the appellant and Mr.R.D.Ganesan, learned counsel appearing for http://www.judis.nic.in the respondent dealer. 2. This Revision by the Revenue is directed against the order passed by the Sales Tax Appellate Tribunal (Additional Bench) Madurai, dated 16.07.2004. The said appeal was filed by the....

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.... petitioner. We have perused the memorandum of grounds of revision, and find that all the contentions raised by the revenue are factual. 4. The learned Additional Government Pleader appearing for the appellant would contend that the dealer had announced prize scheme for promoting the sales and during the time of inspection, deficit stock was found and on further scrutiny of accounts, it http://....

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....variation in stock either in detergent soap or detergent powder had been noticed; there is no corroborative or clinching evidence to justify the addition of turnover. With regard to the number of coupons, it was pointed out that the Assessing Officer has not established that the coupons had been issued invariably in all cases, whenever the sales was effected. There was also no mention in the sales....