2022 (3) TMI 1312

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....2005 passed by the first respondent in CTA. No. 273 of 2004 and quash the same. 2. The petitioner is engaged in the business of manufacturing Automobile spares and they are an assessee under Tamil Nadu General Sales Tax Act (in short TNGST Act) and also Central Sales Tax (CST) Act. During the assessment year 2001-01, the petitioner had reported total and taxable turnover of Rs. 6,07,414/- under the Self Assessment Scheme as formulated under the TNGST Act and the assessment was completed on 14.12.2001 by accepting the turnover reported by the petitioner. Similarly, under the CST Act, the petitioner reported a total and taxable turnover of Rs. 17,59,047/- and the same was also accepted by the second respondent vide proceedings in CST. No. ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....spective. She would further submit that the assessing authority failed to note that the transactions reflected in the documents and slips recovered from the business premises of the petitioner relates to both local sales as well as interstate sales, but, proportionate relief in the revised assessment made under the CST Act has not been given. The Tribunal failed to note that the inspection conducted in the business premises of the petitioner herein was on 6.1.2001, but the original assessment itself was completed only on 14.12.2001 and after completion of the original assessment, as an after-thought, the second respondent has arrived at the actual suppression. It is her further submission that the second respondent made equal addition of th....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....s writ petition. 7. Heard the learned counsel appearing for the petitioner as well as the learned Government Advocate for the second respondent and perused the materials placed. 8. Admittedly, the actual sales suppression was arrived at by the third respondent only after an inspection was conducted in the business premises of the petitioner. The records so collected during such inspection has 5/8 https://www.mhc.tn.gov.in/judis WP. No. 10275 of 2007 prompted the third respondent to arrive at actual sales suppression by means of a revised assessment order. Thus, if an inspection is not conducted in the business premises of the petitioner, the sales suppression could not have come to light. In such event, the third respondent is wholly ....