ARUN INDUSTRIES Vs. STATE OF TAMIL NADU

JUDGEMENT

(1.) The assessee is on revision as against the order of the Sales Tax Appellate Tribunal relating to the assessment year 2004-05 raising the following questions of law :-

(2.) The assessee herein is a dealer in Machinery Parts. The original assessment of the assessee was made by the Assessing Officer on 29.12.2005, accepting the return filed by the assessee. However, further verification of the assessment files revealed that there were no quantitative details of purchase and sales. Pointing out to the consumption of materials, which suffered local tax and inter-State purchase, the Assessing Officer viewed that the total first sales would be Rs.35,51,317/- as against the declaration of Rs.14,46,453/- accepted at 3%. In the absence of any details either through sale bills or entries in the accounts, first sale omission was estimated. Thus the assessment was proposed to be revised.

(3.) On the notice sent to the assessee, in the reply sent, the assessee stated that their books of accounts were with the Central Excise Department for the assessment year 2004-05 and consequently enclosed some working sheet for the turnover reported for the assessment year 2004-05. However, there was no copy of the Mahazar produced regarding the seizure of the materials by the Central Excise Department and there was no further reply from the assessee. In the circumstances, in the absence of any materials produced as against the allegations levelled, revision of assessment was confirmed. As against the same, the assessee went on appeal before the Appellate Deputy Commissioner.