9911796707
TMI Blog1994 (1) TMI 247X X X X Extracts X X X X X X X X Extracts X X X X ..... Brief facts are the following: For the assessment year 1978-79, on the basis of the return submitted by the assessee assessment was made. Subsequently, the assessment was reopened under section 16 of the Tamil Nadu General Sales Tax Act, 1959, on the ground that the appellant had purchased from Mineral and Metal Trading Corporation (for short, "MMTC") 6.996 M.T of stainless steel sheets for Rs. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... stainless steel sheets from MMTC. 3.. After remand, as mentioned above, it was found that the assessee had taken delivery of the stocks in respect of three transactions out of seven disputed transactions. However, the Appellate Assistant Commissioner, taking the view that the assessee had not proved that he had not taken delivery of the stainless steel sheets in respect of the other four transac ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... purchased as per the said sale notes 4.002 M.T. of stainless steel sheets from MMTC and hence it is deleted........" The present revision petition is filed against this portion of the order of the Tribunal. 4.. Mrs. Chitra Venkataraman, learned Additional Government Pleader (Taxes), strenuously argued that the Tribunal went wrong in deleting a portion of the turnover relating to the disputed ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... gument of the learned Additional Government Pleader that it is for the assessee to prove beyond doubt that she has not taken delivery of the stainless steel sheets in question. As the finding of the Tribunal is based on a perusal of records, we do not find any valid ground to interfere with the same. The petition is, therefore, dismissed. Petition dismissed. - - TaxTMI - TMITax - CST, VAT & ..... X X X X Extracts X X X X X X X X Extracts X X X X
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