THE STATE OF TAMIL NADUREPRESENTED BY THE DEPUTY COMMISSIONER OF COMMERCIAL TAXES MADRAS (NORTH)DIVISION, MADRAS Vs. TVL. KHIVRAJ MOTORS LIMITED, MADRAS

JUDGEMENT

(1.) The revision is filed against the Order of the Sales Tax Appellate Tribunal made in T.A.No.962 of 1992, whereby a turn over of Rs.27,20,491 -35ps, which has been brought to tax under Central Sales Tax Act for the assessment year 1970 -71 by the Assessing Officer and confirmed by the Appellate Authority has been reversed by the Tribunal.

(2.) The brief facts, which would help us in resolving the issue, are as follows:

(3.) The learned Government Pleader appearing for the petitioner assailed the order of the Appellate Tribunal on the ground that in respect of the earlier year in 1969 -70, for the very same assessee, this Court upheld the order of the assessment and as such, this revision has to be allowed restoring the order of the Assessing Officer. He further submitted that the assessment has been made on the basis of the materials recovered at the time of inspection from the place of premises of the dealer. Such an assessment was upset by the Tribunal. Hence, the Order of the Tribunal requires interference from this Court.