SELVA MALIGAI Vs. STATE OF TAMIL NADU

JUDGEMENT

(1.) This tax case (revision), filed by the assessee as against the order of the Tamil Nadu Sales Tax Appellate Tribunal for the assessment year 1996-97, was admitted by this court on the following substantial questions of law:

(2.) The Tribunal pointed out that as the assessee had purchased old jewellery and used the same in the manufacture of new jewellery, the purchase of old jewellery is liable to be taxed under section 7A of the Tamil Nadu General Sales Tax Act. The assessing authority assessed the disputed turnover at four per cent. Going by the said fact, the Tribunal thus rejected the assessee's plea, thereby confirmed the assessment. Aggrieved by the same, the present tax case (revision) has bean filed.

(3.) As far as question Nos. 2 and 3 are concerned, going by the fact available and the finding of the Tribunal, we do not have any hesitation in rejecting the revision. It is seen from the order an ad hoc addition of Rs. 17,000 was made to the assessment on the ground of the non-maintaining of separate stock account on purchase of old jewellery and the new jewellery manufactured. The Tribunal pointed out that the assessee had not maintained any separate stock account for new and old gold jewellery, the bought notes maintained by them also did not contain correct and complete address of the sellers and hence, the bought notes were not verifiable. In the circumstances, addition was made. Even though the assessee submitted that ad hoc addition was not called for, considering the defects pointed out, the Tribunal confirmed the assessment. Being pure question of fact, we do not find any justifiable ground to interfere with the order of the Tribunal. Accordingly, the tax case (revision) stands dismissed. No costs.