STATE OF TAMIL NADU REP BY THE DEPUTY COMMISSIONER OF COMMERCIAL TAXES, TIRUCHIRAPPALLI DIVISION Vs. JAYALAKSHMI CRUSHER INDUSTRIES

JUDGEMENT

(1.) The State has come forward with this revision, in which the following substantial questions of law have been raised:

(2.) Whether the order of the Tribunal in not restoring the consequent penalty is legally correct

(3.) We heard the learned Special Government Pleader for the petitioner. We concur with the conclusions of the lower appellate authorities. As rightly held by the lower appellate authorities, when the current consumption for the relevant years, viz., 1995-96 and 1996-97 were very much available, there was no reason why the assessing authority should have taken the current consumption of the year 1998 in order to make a revision assessment under Section 16(2) of the Act for the Assessment Year 1996-97. Further, admittedly, there was no sales omission detected in order to state that invocation of Section 16(2) of the Act for making a revision assessment became imperative.