2019 (3) TMI 404

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....sed by the Tamil Nadu Sales Tax Appellate Tribunal (Additional Bench), Chennai (for brevity "the Tribunal"), dated 27.05.2015, passed in S.T.A.No.170 of 2014, for the assessment year 2009-10. 2.The above revision was admitted, on 16.12.2015, on the following substantial questions of law:- "(i) Whether, on the facts and in the circumstances of the case, the Appellate Tribunal is correct in law in suo motu framing the issue Nos.2 and 4 and adjudicating the same which were not at all disputed by the respondent in its Appeal in STA No.170/14? (ii) Whether, on the facts and in the circumstances of the case, the Appellate Tribunal is correct in law in restoring the levy of tax on estimated sale of Rs. 5,25,000/- at 12.5% and ....

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....d under Section 27 of the TNVAT Act. In such circumstances, the Tribunal erred in restoring the order passed by the Assessing Officer on the said ground, which was beyond its jurisdiction. 6.To be noted that the appeal was presented by the Revenue before the Tribunal in terms of Section 58 of the TNVAT Act. This power corresponds to Section 36 of the Tamil Nadu General Sales Tax Act, 1959, which vests the Appellate Tribunal with powers of a second appellate authority in respect of appeals decided under Sections 51 and 52 of the TNVAT Act as well as the appellate authority in respect of suo motu revision by the Deputy Commissioner in the interest of Revenue under Section 53 of the TNVAT Act. In terms of the said provision, the State is al....