R. RAGUPATHI Vs. STATE OF TAMIL NADU

JUDGEMENT

(1.) The assessee is on revision as against the order of the Sales Tax Appellate Tribunal, Chennai dated September 23, 1999 passed in T.A. No. 811 of 1996 raising the following questions of law:

(2.) The first appellate authority rejected the claim of the assessee and confirmed the assessment of Rs. 16,120 towards purchase turnover. As against the same, the assessee went on appeal before the Tamil Nadu Sales Tax Appellate Tribunal.

(3.) Before the Sales Tax Appellate Tribunal, the assessee raised the ground regarding the assessability of the turnover to the tune of Rs. 16,120 as well as addition of five percent for defects. The Sales Tax Appellate Tribunal deleted the addition of five percent towards defects holding that there was no specific defects pointed out in the accounts produced. As far as the purchase turnover of lime shells to the tune of Rs. 16,120 under section 7A of the Tamil Nadu General Sales Tax Act was concerned, the Sales Tax Appellate Tribunal held that the assessee had purchased lime powder and it used it for manufacture of different commodities, consequently, the assessment was confirmed. The assessee, however pointed out that it purchased lime powder for Rs. 36,000 by issue of bought notes from one P.M. Shekar opposite to Moolimangalam Post, Pugalur, Karur. The Tribunal, however, confirmed the proposal under section 7A. Aggrieved by this, the petitioner is before this court.