RITA ENTERPRISES Vs. STATE OF TAMIL NADU

JUDGEMENT

(1.) The tax case revision is filed as against the order of the Tamil Nadu Sales Tax Appellate Tribunal restoring the order of the assessing authority. The appeal was admitted on the following substantial questions of law:

(2.) It is seen from the records that in respect of the assessment year 1996-97, there was an inspection in the business premises on December 5, 1996 noticing the following defects:

(3.) At the time of assessment, the assessee contended that as the proprietor was not available at the time of inspection, the person in charge then could not say anything on the slips as relatable to their business. However in the objection to the show-cause notice, the assessee stated that the transactions noted in the slips did not relate to any purchase or sale of goods, but related to some other transactions other than purchase and sales. The assessing authority rejected the objection and confirmed the proposal already made.