STATE OF TAMIL NADU Vs. BHARANI HYDERAULICS

JUDGEMENT

(1.) The tax case revision is filed by the Revenue under section 38 of the Tamil Nadu General Sales Tax Act, 1959, against the order of the Sales Tax Appellate Tribunal, dated March 17, 2003 passed in C.T.S.A. No. 699 of 2001, raising the following question of law:

(2.) The learned counsel appearing for the Revenue submitted that the Tribunal failed to note that during the inspection of place of business on September 7, 1998, some incriminating documents were found and suppressions were noticed. Therefore, the order passed by the appellate authorities are bad in law and the same has to be set aside.

(3.) The learned counsel appearing for the respondent/assessee submitted that the Tribunal is correct in deleting the addition made, which is based on valid materials and hence, the order passed by the Tribunal is in accordance with law and the same has to be confirmed.