LAKSHMI ELECTRICALS Vs. STATE OF TAMIL NADU

JUDGEMENT

(1.) The above tax case revision is filed by the assessee against the order of the Tamil Nadu Sales Tax Appellate Tribunal made in T.A. No. 713 of 1997, dated November 6, 1998.

(2.) The brief facts of the tax case revision are as follows:

(3.) The learned Counsel appearing for the assessee submitted that the order of the Tribunal is illegal, without basis and further submitted that the Tribunal has erred in sustaining the alleged estimated turnover on the ground that the purchase bills were raised much after the date of delivery challans. The assessee did not suppress any turnover as it was explained before the enforcement wing officers that the alleged goods were received through delivery challans. It is also submitted that the Tribunal is also wrong in levying the penalty under Section 12(3)(b) of the Act. Hence, the order passed by the Tribunal is liable to be set aside.