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TMI Blog1990 (10) TMI 346X X X X Extracts X X X X X X X X Extracts X X X X ..... in T.A. No. 450/79 setting aside the penalty levied under section 16(2) of the Tamil Nadu General Sales Tax Act (hereinafter called as "the Act") has preferred this revision. 2.. The brief facts are the following: The assessment year in question is 1972-73. The respondent seems to have manufactured and sold sugarcane crushers and electrical motors to agriculturists. The turnover relating to the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... On second appeal, the Tribunal after elaborately appreciating the modus operandi and also in view of the fact that the respondent-assessee had not produced all the relevant records and in particular the extract of bank account, gave the finding that the two years were not acceptable. Consequently the Tribunal found as follows: "From the totality of the facts and circumstances of the case, we ha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... amil Nadu [1978] 42 STC 121 (FB). 3.. The learned Additional Government Pleader contended that the ratio laid down in Kathiresan Yarn Stores v. State of Tamil Nadu [1978] 42 STC 121 (Mad.) [FB] will not apply to the facts of this case. In this case, the Tribunal and all the authorities below in unequivocal terms have found that there were sales transactions and the replies given by the assesseer ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nt, as the responde.0p3nt had not returned the disputed sales transactions in the turnover submitted by him. In the circumstances, we are of the view that the ratio laid down in Kathiresan Yarn Stores v. State of Tamil Nadu [1978] 42 STC 121 (Mad.) [FB] will not apply to the facts of this case and the requirement of section 16(2) is satisfied and the levy of penalty is warranted and the Tribunal w ..... X X X X Extracts X X X X X X X X Extracts X X X X
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