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TMI Blog2009 (4) TMI 836X X X X Extracts X X X X X X X X Extracts X X X X ..... ht to tax with other components of tax and for the action of the respondent to filing an incomplete and incorrect return, penalty provision has been invoked under Section 12(3)(b) of the Tamil Nadu General Sales Tax Act and penalty has been levied by the assessing officer which has been restored by the Tribunal. Hence, we find no merit in the revision. - Tax Case (R). No. 1898 of 2006 - - - Dated:- 2-4-2009 - K. Raviraja Pandian And M. M. Sundresh,JJ. For Petitioner : Mr. A. R. Jayaprathap for Mr. S. N. Kirubanandam For the Respondent : Mr. Haja Nasiruddin Special Government Pleader (Tax) ORDER (Order of the Court was made by K. Raviraja Pandian,J.) The Revision is filed at the instance of the assessee against the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... set aside the order of the Appellate Assistant Commissioner and restored the order of the assessing officer. The correctness of the order of the Tamil Nadu Sales Tax Appellate Tribunal is canvassed before this Court by filing revision and formulating the following question of law. Whether the Tribunal is justified in allowing the S.T.A. without giving any reasons ? 3. We heard the arguments of the learned counsels on either side and perused the materials on record. 4. It is not in dispute in respect of the turn over Rs.33,95,980/- exemption was claimed by the assessee on the ground that this turn over represents the consignment sales. The assessing officer on the basis of the statement given by the lorry transport operators Sri V ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he Tribunal has categorically stated that the lorry transport owners, namely, Sri Venkateswara Lorry Transport and Sri Bagyalakshmi Roadways has denied the issuance of the lorry receipts. Those lorry receipts from these two transport owners were relied on by the assessee to establish that the goods were moved from Tamil Nadu to other States. The lorry transport owners disowned the receipts produced by the assessee. The necessary consequence is that the movement of the goods from Tamil Nadu to other States is yet to be established by the assessee. The other documents relied on by the assessee and accepted by the Appellate Assistant Commissioner are all documents of the agents maintained by them in other states. Even the assessment order of t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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