2024 (10) TMI 796

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...., VAT & Sales Tax<br>Honourable Dr. Justice Anita Sumanth And The Honourable Mr. Justice G. Arul Murugan For the Petitioner : Mr. S. Kaarthick for Mr. K. Soundararajan For the Respondents : Mr. G. Nanmaran Special Government Pleader ORDER DR.ANITA SUMANTH., J. The petitioner is a registered dealer under the Tamil Nadu General Sales Tax Act, 1959 (in short &#39;Act&#39;). In respect ....

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....on. 3. An appeal was filed by the petitioner before the first appellate authority who, upon consideration of the submissions made, allowed the appeal in full by order dated 14.11.2002. 4. Assailing this, the revenue filed an appeal before the Tamil Nadu Sales Tax Appellate Tribunal (&#39;STAT&#39;/&#39;Tribunal&#39;). The Tribunal reversed the order of the first appellate authority allowing ....

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....losing Stock (II) 5,39,000/- &nbsp; 5,97,937/- ("105) Sales (II) 6,37,369/- Gross Profit (7%) 39,432/- The first appellate authority had accepted this paper unconditionally. 6. The Tribunal, in our view, rightly, found fault with the admission of the additional evidence merely for the asking. The purported trading account had not been found by the authorities, or produce....

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....evious period. This argument of the petitioner is rejected and the conclusion of the Tribunal in this regard is confirmed. 8. However, we are of the considered view that two equal time additions towards purchase suppression is unwarranted. The business premises of the petitioner has been subjected to inspection and the authorities had full access to the documents and books of accounts. They wer....