STATE OF TAMIL NADU Vs. TVL RAJA ENTERPRISES

JUDGEMENT

(1.) Instant Tax Case Revision is filed to revise the order dated 25.11.1999, made in M.T.A.No.135 of 1995, on the file of the Tamil Nadu Sales Tax Appellate Tribunal (Additional Bench), Madurai.

(2.) Facts as deduced from the material on record are that Tvl.Raja Enterprises, Rajapalayam, respondent herein are manufacturers of cem powder and in respect of goods transported with 12 bills, the consignees have not taken delivery of the goods after verifying the damaged conditions of the goods. Consequently, there was completion of sales. In the place of such bills, the respondent had drawn fresh bills with the same sale bill numbers. During inspection of business place, the inspecting authorities did not find duplicate of the bills, secured at the check posts to prove completion of sales.

(3.) Assessing Officer, therefore noticed that there was suppression of sale of Cem Powder for Rs.48,245/- and passed an assessment order dated 15.01994. Attributable purchase of Lime Stone was estimated as Rs.3,427/- and assessed under Section 7-A. For defects in accounts, an addition of 2% equated to Rs.13,249/- was made to the book turnover. Under the above 3 counts, an addition of Rs.48,245/- was assessed and levied penalty of Rs.7,106/-