STATE OF TAMIL NADU Vs. S. RAJAGOPAL

JUDGEMENT

(1.) The revision petition is filed to revise the order of the Sales Tax Appellate Tribunal (Additional Bench), Coimbatore passed in C. T. A. No. 165 of 1997 and seeking admission on the following questions of law:

(2.) The Sales Tax Appellate Tribunal had considered the additions made by the assessing officer and sustained the additions to the following extent as against Rs. 5,38,100.

(3.) Further, the Tribunal had set aside the penalty portion on the ground that it was not made on concrete estimate but on the best of judgment assessment.