2019 (3) TMI 1424

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....t. Pleader (Taxes) For the Respondent : Mr.R.Sridhar ORDER T.S.SIVAGNANAM, J. This tax case revision has been filed by the petitioner/State under Section 38 of the Tamil Nadu General Sales Tax Act, 1959 (hereinafter referred to as "the TNGST Act") challenging the order of the Tamil Nadu Sales Tax Appellate Tribunal (Main Bench) Chennai, in S.T.A.No.23 of 2009, dated 28.01.2014, for the....

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....prevailing market whereas in the case on hand the dealer has sold the goods at the prices which is lesser than the purchases that too without any convincing evidence? (iii) Whether in the facts and circumstances of the case, the Tribunal is right in law in appreciating the decision rendered in 105 STC 337 which is not applicable to the present facts as the same is selling the goods sold a....

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....our of the dealer and set aside the assessment made by the Assessing Officer under the provisions of the TNGST Act for the assessment year 2003- 04. A clear factual finding has been recorded that what has been done by the Assessing Officer is purely based on guess work and without conducting necessary work as mandatory under the statute. 5.When the matter was taken up on appeal before the Tribu....