SIVANAND STEELS LIMITED Vs. STATE OF TAMIL NADU

JUDGEMENT

(1.) THE Tamil Nadu Sales Tax Appellate Tribunal, Madras has, by the impugned order which concerns the assessment year 1987-88, accepted the enhancement petition filed by the State in the appeal which the assessees had filed against the order of the Appellate Assistant Commissioner. THE Tribunal has held that the assessing officer has erred in accepting the "D" forms issued by the I.C.F. in respect of the turnover of Rs. 13, 57, 432 and C form issued by the Bharath Earth Movers Limited in respect of the turnover of Rs. 1, 44, 313.

(2.) IT is the grievance of the assessee that no opportunity was given to produce the documents to establish that the orders had been placed by the Bharath Earth Ltd. acting as to agent on behalf of the Government of India and therefore, the D form issued by the designated officer of the I.C.F. in respect of these supplies were valid, and were required to be acted upon. We find substance in this contention.