2018 (12) TMI 1230

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....er For the Respondent : Mr.A.P.Srinivas JUDGMENT T.S.SIVAGNANAM, J. This Tax Case Revision filed by the State under Section 38 of the Tamil Nadu General Sales Tax Act, 1959 (for brevity 'TNGST Act') is directed against the order passed by the Tamil Nadu Sales Tax Appellate Tribunal Main Bench, Chennai in STA No. 118/2010 dated 12.11.2013. 2.Heard Mr.V.Haribabu, the learned A....

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....challenging the order passed by the Appellate Deputy Commissioner dated 30.12.2009. By the said order, the Appellate Deputy Commissioner allowed the appeal filed by the respondent/dealer and set aside the order passed by the Assessing Officer vide order dated 28.03.2008 for the assessment year 2001-02 under the provisions of TNGST Act. 5.In our considered view, the order passed by the First App....

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....ority pointed out that even for the sake of argument, this finding is taken as acceptable. The Assessing authority while revising the assessment could have added turnover of Rs. 36,87,077/- as suppression or a turnover of Rs. 37,07,091/- as suppression and assessment of both the turnovers at 16% is not correct. The finding referred by the First Appellate Authority is perfect and legally valid and ....

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....d that the Revision of assessment itself was the case of change of opinion and no finding has been recorded that there has been any suppression on the part of the dealer. 8.The Tribunal has given independent reasons to affirm the order passed by the First Appellate Authority. It has also examined as to under what circumstances the power conferred under Section 16 of the TNGST Act could be exerc....