STATE OF TAMIL NADU Vs. GUPTHA ENTERPRISES

JUDGEMENT

(1.) THIS revision is filed under the provisions of section 8 of the Central Sales Tax Act, 1956. The assessment year with which we are concerned is 1982-83. There was a raid in the business premises of the dealer and the Enforcement Wing Officials, in their report dated February 28, 1987, reported to the assessing officer that the dealer effected inter-State sales of the goods from its Madras Office to Tvl. Venkateswara System Co. Ltd. , Agartala, Andhra Pradesh, for a sum of Rs. 73,950 up to November 16, 1986. The Sales Tax Officer, on the basis of the report of the Enforcement Wing Officials and after giving an opportunity to the dealer treated the same as inter-State sale and levied the tax on the same.

(2.) THE dealer preferred an appeal before the Appellate Assistant Commissioner and before the Appellate Assistant Commissioner, the dealer produced xerox copy of the order of final assessment by the Commercial Tax Officer, Eluru, Andhra Pradesh where the sales turnover relating to the same sale was subjected to tax under the provisions of the Andhra Pradesh General Sales Tax Act, 1957. THE Appellate Assistant Commissioner did not agree with the submission of the dealer on the score that the dealer had not produced the books of account maintained in its business, and dismissed the appeal.