JOINT COMMISSIONER (CT), STATE OF TAMIL NADU, CHENNAI (CENTRAL) DIVISION, CHENNAI Vs. TVL SARAVANA STORES (FAST FOOD)

JUDGEMENT

(1.) Tax Case (Revision) is filed by the Joint Commissioner (CT), State of Tamil Nadu, Chennai (Central) Division, Chennai, against the order made in S.T.A.No.81 of 2009, dated 28.10.2013, passed by the Tamil Nadu Sales Tax Appellate Tribunal (Additional Bench), Chennai.

(2.) Brief facts leading to the revision petition are as follows:

(3.) Aggrieved against the revision order, the dealer has filed appeal in A.P.No.121 of 2007, before the Appellate Deputy Commissioner (CT)-III, Chennai. Vide order, dated 26.03.2009, the appellate authority rejected the sales turnover of food and drinks to 20% of the book turnover reported at Rs.9,29,221/- against, Rs.1,19,06,049/- and purchase suppression, at Rs.5,200/- with equal addition, for Audio cassettes against Rs.8,63,200/- and deleted the assessment made on the estimation, made on cassette, on the ground that in both the items, estimated suppression has been arrived at, by adopting one day sales turnover, which is not a scientific method and not justified, as per the decision reported in State of Tamil Nadu v. Tvl.New Kamaliya Hotel, 2006 147 STC 111 and remanded the matter on the levy of penalty, with a specific direction to levy penalty, under section 16(2) of the Act, with reference, to actual suppression only.