STATE OF TAMIL NADU Vs. TVL SAYAR JEWELLERY

JUDGEMENT

(1.) The Revenue has preferred this tax case revision as against the order dated 8.3.1991 passed by the Tamil Nadu Sales Tax Appellate Tribunal (Main Bench), Chennai, in T.A.No. 482 of 1990 in TMP.No. 483/90, by which the Tribunal has dismissed the enhancement petition filed by the Revenue. The assessment year involved is 1987-88.

(2.) This revision was admitted by this Court on the following substantial questions of law:

(3.) Despite the Respondent having been served and its name is also found printed in the cause list, there is no representation on behalf of the respondent. Hence, we proceed to dispose of the matter on merits.