ROYAL CHAPPAL COMPANY Vs. STATE OF TAMIL NADU

JUDGEMENT

(1.) THE assessee, who is a dealer in chappals, has filed this revision under section38 of the Tamil Nadu General Sales Tax Act after having failed before all the three authorities including the Tribunal. THE assessment was a best judgment assessment and on reading the Tribunal's order, we find the following factual findings only :

(2.) THAT apart, the learned counsel for the petitioner only argued that with reference to the entries in the above slips and pocket note-books, the authorities should have made necessary verifications from the third parties concerned. But, it must be stated that if there is truth on the side of the petitioner, it could have examined the said third parties and it could have also sought for such examination, before the assessing authority. But, no such attempt has been done, admittedly, in the present case. Therefore, there is absolutely, no merit in this revision under section38 of the Tamil Nadu General Sales Tax Act, 1959 and accordingly, this revision is dismissed. No costs.