2019 (4) TMI 2033

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.... BHAVANI SUBBAROYAN For the Petitioner : Mr.S.Ramanathan (in all the writ petitions) For the Respondent : Mr.V.Haribabu Additional Government Pleader (Tax) (in all the writ petitions) COMMON ORDER [T.S. SIVAGNANAM, J.] We have heard Mr.S.Ramanathan, learned counsel for the petitioner in all the cases and Mr.V.Hari Babu, learned Additional Government Pleader appearing for the respondents in al....

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....nd allowed the appeal. We refer to the findings rendered by the appellate authority which is quoted herein below: "As regard slip No.7, the examination of the entries No.12/11.10.99 for Rs. 40,000/- reveal no sale of goods. The Assessing Authority has not proved that the amount noted was the sale amount realized on a concluded sale. There was no delivery or sale of goods nor transport of goods t....