MADRAS AUTO GLASS Vs. STATE OF TAMIL NADU

JUDGEMENT

(1.) This Tax Case (Revision) is filed by the assessee as against the order of the Joint Commissioner (SMR), Commercial Taxes, Chennai dated 15.11.99.

(2.) The brief facts of the case are as follows:

(3.) Aggrieved by the said order of the Assessing Officer, the assessee preferred an appeal before the Appellate Assistant Commissioner, who sustained the assessment order with regard to forwarding charges, reduced the equal addition on stock discrepancy and set aside the assessment of turnover at 12%, thereby partly allowed the appeal holding as follows: