(1.) The Revenue is on revision as against the order passed by the Sales Tax Appellate Tribunal dated July 2, 2003 relating to the assessment year 1996-97 raising the following questions of law:
(2.) Referring to the order of the Taxation Special Tribunal Chennai in O.P. No. 8081 of 1996 dated November 26, 1996, the Tribunal pointed out that the Special Tribunal ordered the release of goods detained on the ground that there was nothing found with reference to any sale or purchase suppression. Consequently, the Sales Tax Appellate Tribunal confirmed the order of the Appellate Assistant Commissioner holding that there was no actual purchase suppression to result in the sale suppression. Consequently, it cancelled the additional assessment made by the assessing officer. In view of the above, the penalty levied under section 12(5)(iii) of the Tamil Nadu General Sales Tax Act, 1959 was also cancelled. Considering the factual finding given by the Sales Tax Appellate Tribunal, we find no ground to interfere with the order passed by the Sales Tax Appellate Tribunal. Accordingly, the Tax Case (Revision) stands dismissed. No costs.