9911796707
TMI Blog1994 (1) TMI 247X X X X Extracts X X X X X X X X Extracts X X X X ..... ate Tribunal (Additional Bench), Madurai, dated June 30, 1992. 2.. 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 Corporati ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ecessary enquiry for proving that the appellant had taken delivery of the 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 de ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rted by documentary evidence to correlate in effect that the appellant 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 w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ng of the Tribunal below, we do not think that we can accept the argument 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, dis ..... X X X X Extracts X X X X X X X X Extracts X X X X
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