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2013 (9) TMI 983 - HC - VAT and Sales TaxDetention of goods - Wrong date mentioned on bill - Held that - Tribunal pointed out that the Special Tribunal ordered the release of goods detained on the ground that there was nothing found with reference to any sale or purchase suppression. Consequently the Sales Tax Appellate Tribunal confirmed the order of the Appellate Assistant Commissioner holding that there was no actual purchase suppression to result in the sale suppression. Consequently it cancelled the additional assessment made by the assessing officer. The penalty levied under section 12(5)(iii) of the Tamil Nadu General Sales Tax Act 1959 was also cancelled. - no ground to interfere with the order passed by the Sales Tax Appellate Tribunal - Decided against Revenue.
Issues:
1. Interpretation of the Tribunal's findings on best judgment assessment basis. 2. Validity of the Tribunal's decision on deletion of penalty under the Tamil Nadu General Sales Tax Act, 1959. Analysis: 1. The High Court reviewed the case where the Sales Tax Appellate Tribunal conducted a vehicular check leading to an assessment based on best judgment. The Tribunal discovered discrepancies in the transportation of insulation varnish, where 100 cases were transported instead of the documented 50 cases. The ledger and form 8 Register for the assessment year 1996-97 were examined, revealing the purchase of 100 cases from a supplier and the accounting of both 100 and 50 cases in the books of accounts. The Tribunal referred to a previous order by the Taxation Special Tribunal, which found no evidence of sale or purchase suppression, leading to the confirmation of the Appellate Assistant Commissioner's decision to cancel the additional assessment. Consequently, the penalty under section 12(5)(iii) of the Tamil Nadu General Sales Tax Act, 1959 was also revoked. 2. The High Court, after considering the factual findings of the Sales Tax Appellate Tribunal, concluded that there were no grounds to interfere with the Tribunal's decision. Therefore, the Tax Case (Revision) was dismissed, and no costs were awarded in the matter. The Court upheld the Tribunal's interpretation and application of the law in the context of the assessment year 1996-97, emphasizing the importance of factual findings and adherence to legal provisions in tax assessments.
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