9911796707
TMI Blog2013 (3) TMI 424X X X X Extracts X X X X X X X X Extracts X X X X ..... nt provisions of law, within a period of eight weeks from the date of receipt of a copy of this order, if there are no legal impediments to do so. - Decided in favor of assessee. - Writ Petition No.692 of 2012 - - - Dated:- 25-1-2012 - MR. M. JAICHANDREN J. For Petitioner: Mr. Senniappan For Respondent: Mr. S. Kanmani Annamalai Government Advocate (Taxes) ORDER This Writ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... has been based on the recovery of the delivery challans, made from the business premises of the petitioner, during the course of the inspection made by the Enforcement Wing of the Commercial Taxes Department, on 16.09.1995. As a result of this assessment to the best judgement, there arose a demand of tax of ₹ 2,28,611/-, and additional sales tax of ₹ 66,203/-, apart from the penalty o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... re the said authority, praying to set aside the relief granted by the first appellate authority and to restore the addition made by the assessing officer. The Tamil Nadu Sales Tax Appellate Tribunal (AB), Coimbatore had came to the conclusion that there was no taxable dealings by the petitioner in the absence of clinching evidence therefor. Thus, the Sales Tax Appellate Tribunal (AB), Coimbatore, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... iew of the above, the respondent is directed to refund the amount of ₹ 47,407/-, to the petitioner, along with the interest, if any, payable as per the relevant provisions of law, within a period of eight weeks from the date of receipt of a copy of this order, if there are no legal impediments to do so. This Writ Petition is ordered accordingly. No costs. Consequently, Connected M ..... X X X X Extracts X X X X X X X X Extracts X X X X
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