ACE TRADING COMPANY Vs. STATE OF TAMIL NADU

JUDGEMENT

(1.) THE tax case revision is directed by the 1 petitioner, questioning the order of the Tamil Nadu Sales Tax Appellate Tribunal (Additional Bench), Chennai, dated July 6, 2001 in T.A. No. 298 of 1999.

(2.) THE present revision has been filed on the following substantial questions of law: (1) Whether on the facts and in the circumstances of the case, the Tribunal was right in holding that the Department has discharged the burden of proof cast on it? (2) Whether on the facts and in the circumstances of the case, the Tribunal was right in sustaining the additions even without considering the fact that there is no material at all to suggest any other omissions during the assessment year 1990 -91? (3) Whether on the facts and in the circumstances of the case, the Tribunal was right in sustaining the penalty under Section 12(3) of the Act in the revision of assessment without bringing home the guilt is correct in law?

(3.) WE have gone through the order of the Deputy Commercial Tax Officer dated March 28, 1996 and we find that at the time of inspection, several defects were noticed and actual sales suppression was also found and after adding the amount equal to the actual suppression towards possible omission, the penalty was imposed.