STATE OF TAMIL NADU Vs. TVL JAGARWAL IMPEX

JUDGEMENT

(1.) Instant Tax Case (Revision) is filed against the order of the Tamil Nadu Sales Tax Appellate Tribunal (Additional Bench), Chennai dated 29.10.2011, made in S.T.A.No.284 of 2005.

(2.) Short facts leading to the filing of the revision are that the respondent Tvl. Jagarwal Impex, Chennai - 1, were assessed on total and taxable turnover of Rs.64,85,549/- for the assessment year 2000-01 under the Tamil Nadu General Sales Tax Act, 1959. Based on the inspection conducted by the department on 05.09.2001, the assessment was revised assessing the turnover of Rs.17,25,452/- being the estimate sale value by adding G.P. at 5% on the suppressed input value of Rs.8,21,645/- with equal addition. Penalty under Section 16(2) was also levied in the revision order by the Assessing Officer.

(3.) Aggrieved against the revision made, the dealer preferred an appeal before the Appellate Commissioner (CT)-II, Chennai, who allowed the same vide order in A.P.No.42/04 dated 25.06.2004. Against the orders of the Appellate Commissioner (CT)-II, Chennai, the State filed an appeal before the Tamil Nadu Sales Tax Appellate Tribunal (Additional Bench), Chennai in STA No.284 of 2005.