MADRAS TRADERS Vs. STATE OF TAMIL NADU

JUDGEMENT

(1.) THE Revision is filed at the instance of the assessee against the order of the Tamil Nadu Sales tax Appellate Tribunal (Additional Bench), Chennai-104, dated 28.3.2002 made in S.T.A.No.277/2001.

(2.) THE assessee, a dealer in pulses and grams was finally assessed on a total and taxable turnover of Rs.1,52,71,011/- and Rs.1,48,76,056/- respectively for the assessment year 1993-94. During this period, the assessee showed the sales through the agents to other States and claimed exemption of Rs.33,95,980/- as consignment sales. THE Enforcement Wing Officials inspected the place of business of the dealers on 18.3.1994 and subsequently they have also verified the documents with the transport company on 17.8.1994 so as to find out the genuineness of the transport of the goods alleged to have been made by transfer to other States through lorry. THE inspection of the Enforcement Wing Officials revealed that there was no movement of the goods from Madras. On that basis, a proposal in Form D3 has been sent to the assessing officer. THE assessing officer after following the due procedure contemplated under the Act treated the transactions as the intra-state sales and assessed the same under the Tamil Nadu General Sales Tax Act, 1959 and also levied penalty for incomplete and incorrect filing of the returns. Aggrieved against that order, the assessee filed an appeal before the Appellate Assistant Commissioner who allowed the appeal. But, the Revenue carried on the matter for further appeal before the Tamil Nadu Sales Tax Appellate Tribunal, which has set aside the order of the Appellate Assistant Commissioner and restored the order of the assessing officer. THE correctness of the order of the Tamil Nadu Sales Tax Appellate Tribunal is canvassed before this Court by filing revision and formulating the following question of law. "Whether the Tribunal is justified in allowing the S.T.A. without giving any reasons ""

(3.) CONSEQUENTLY, the revision is dismissed. No costs.