STATE OF TAMIL NADU Vs. DURAI TRADERS

JUDGEMENT

(1.) THE tax case revision is filed by the Revenue against the order of the Sales Tax Appellate Tribunal (Additional Bench), Coimbatore dated March 13, 2000 passed in Appeal No. 101 of 1998 raising the following substantial question of law:

(2.) ACCORDINGLY , the assessing officer estimated the sales of inter -State purchase at Rs. 1,09,956 and equal time addition was made for estimated suppression. Penalty under section 12(3) (b) was also levied, thus resulted in the best of judgment assessment.

(3.) THE Tribunal held that there could have been no dispute with regard to the suppression pointed out by the assessing authority in the assessment order. Therefore, with regard to the equal additions estimated by the assessing authority, the Sales Tax Appellate Tribunal justified in making the further additions and confirmed the levy of tax on the turnover of Rs. 2,19,912.