2022 (11) TMI 685

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....an And Honourable Mr. Justice C.Saravanan For the Petitioner : Mrs.R.Hemalatha For the Respondents : Mr.T.N.C.Kaushik, Additional Government Pleader ORDER The petitioner has filed this writ petition against the impugned order dated 18.12.2006 passed by the 1st respondent/Appellate Tribunal in CTSA.No.55/02. 2. By the impugned order, the Appellate Tribunal has reversed the decision o....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... respect of the following two items :   Turnover Tax Due Penalty   Rs. Rs. Rs. Suppression in D7 Slips- 7,51,430 75,143 1,12,716 Section 7(A) - 3,26,709 13,068 19,603 3. The impugned order is assailed on the ground that the Tribunal ought not to have reversed the well considered order of the Appellate Commissioner dated 30.03.2001 in A.P....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... that there was no sales and they were only mere quotations and therefore, based on the quotations, the department cannot conclude that there was sale suppression or purchase. 5. The impugned order is defended by the learned counsel for the Commercial Tax Department. It is submitted that the impugned order of the Tribunal is well considered and requires no interference. It is further submitted ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....r(CT) and that of the Tribunal which has been impugned in this writ petition. 7. We are of the view that the order passed by the Appellate Tribunal is well considered and requires no interference. This Court, in exercising the power under Article 226 of the Constitution of India, is only concerned with decision making process and not decision per se. The fact on record also indicates that the a....