ENNORE FOUNDRIES LIMITED Vs. STATE OF TAMIL NADU

JUDGEMENT

(1.) These Tax Case Revisions are filed by the assessee under Section 38 of the Tamil Nadu General Sales Tax Act, 1959, questioning the correctness of a common order passed by the Tamil Nadu Sales Tax Appellate Tribunal in a batch of four appeals filed by the State.

(2.) Heard Mr.K.A.Parthasarathy, learned counsel for the petitioner and Dr.Anita Sumanth, learned Special Government Pleader for the respondent/State.

(3.) On 15.09.1999, there was an inspection of the factory premises of the revision petitioner, by the officials of the Enforcement Wing of the Commercial Taxes Department of the State of Tamil Nadu. In the course of inspection, the Enforcement Wing sought the particulars relating to (1) sales turn over of aluminium alloy castings and finished goods; (2) Opening stock and closing stock and (3) consumption of raw materials, relating to the assessment years 1994 -95, 1995 -96, 1996 -97 and 1997 -98. Unfortunately, the employees of the revision petitioner furnished three different figures, on three different dates, relating to the aforesaid four assessment years. The details so furnished by the revision petitioner/assessee, are re -produced in a tabular form as follows: