KONARK STEEL Vs. STATE OF TAMIL NADU

JUDGEMENT

(1.) T .C. (Revision) Nos. 1284 of 2006 and 410 of 2011 are filed by the assessee against the order of the Sales Tax Appellate Tribunal (Additional Bench), Chennai dated November 24, 1998 in TMP. No. 1051 of 1995 in T.A. No. 1057 of 1995. T.C. (R) No. 1284 of 2006 was admitted on October 13, 2008. T.C. (Revision) No. 410 of 2011 is admitted on the following question of law:

(2.) THE assessee questions the order of the Tamil Nadu Sales Tax Appellate Tribunal in so far as it relates to the order partly allowing the enhancement petition filed by the Revenue.

(3.) THE assessment year herein relates to 1990 -91. Based on purchases stated to have been made from four traders, revised assessment order was passed under section 16 of the Tamil Nadu General Sales Tax Act by the assessing officer. The assessing officer has passed such revised order based on the enquiry with the bill traders, who admitted that they had neither delivered the goods nor received any consideration but only issued bills for a commission. Aggrieved by the order of the assessing officer, the assessee filed appeals in respect of two assessment years, viz., 1989 -90 and 1990 -91, The Appellate Assistant Commissioner modified the order of the assessing officer and granted certain relief but sustained certain portion of the order of the assessing officer. Aggrieved by the order of the Appellate Assistant Commissioner over certain non -grant of relief, the assessee filed further appeal before the Sales Tax Appellate Tribunal and the Revenue has filed enhancement petition against the relief granted by the Appellate Assistant Commissioner to the assessee.