STATE OF TAMIL NADU Vs. TVL.KAYAM EXPORTS

JUDGEMENT

(1.) The Revenue has filed the above Tax Case Revision aggrieved by the order dated 30.04.2014 in T.A.No.206 of 2010, by which, the Sales Tax Appellate Tribunal was pleaded to set aside the penalty imposition with the following reasons:

(2.) After hearing the learned counsel for the petitioner/revenue, we are of the opinion that no question of law raises in the present tax case revision. The learned Tribunal has recorded the finding of the fact that the turnover in question is very much reflected in the books of accounts and there is no justification for imposition of penalty for concealment of turnover. The said facts as found do not give rise to any question of law.

(3.) Therefore, the tax case revision, filed by State has no merit and accordingly, the same is dismissed. No costs.