2019 (3) TMI 338

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....d Mr.V.Hari Babu, learned Additional Government Pleader for the respondent. 3. This Tax Case Revision has been admitted on 25.03.2013, on the following Substantial Questions of Law: "(i) Whether the order passed by the Sales Tax Appellate Tribunal (Main Bench) Chennai in S.T.A.No.637 of 2006 dated 20.09.2012 is in accordance with the provisions of the Tamil Nadu General Sales Tax Act, 1959? (ii) Whether the Tribunal was correct in confirming the levy of tax under Section 3(b) of the TNGST Act when there was no concrete evidences from the revenue to prove that the petitioners have transferred the materials in the job work? (iii) Whether the Tribunal is justified in confirming the levy of tax on job merely on the....

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.... presumption that there was transfer of property involved in the course of executing of stitching job to assess the disputed turnover under Section 3B of the Tamil Nadu General Sales Tax Act, 1959 as basis. Accordingly, the assessment was set aside. Thus, the respondent preferred an appeal before the Tribunal, which was allowed by the impugned order. 7. We have perused the reasons assigned by the Tribunal for allowing the appeal filed by the Revenue and we find that the Tribunal proceeded on independent footing which was not the manner in which the Assessing Officer had completed the assessment. One important fact is that the Tribunal noted that the petitioner carries on job work also apart from manufacturing for export. However, the ....