9911796707
TMI Blog2007 (10) TMI 553X X X X Extracts X X X X X X X X Extracts X X X X ..... issued a Writ of Certiorari after calling for the records relating to the order of the Sales Tax Appellate Tribunal (Additional Branch), Madurai, passed in M.T.A.No.526 of 2000, dated 25.01.2001 and quashing the same. 2. Heard both sides. 3. The facts giving rise to the filing of this petition as stood exposited from the records would run thus: The first respondent herein, is admittedly a b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... es only after 01.04.1994. The Commercial Tax authority accordingly, proceeded as against the dealer by imposing penalty. 4. Being aggrieved by it, the dealer preferred appeal before the Deputy Commercial Tax Officer - II, which was dismissed vide order dated 20.03.1998 whereupon, appeal was filed by the dealer before the Appellate Assistant Commissioner who by his order dated 15.05.2000 allowed ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rt in the aforesaid decision, at paragraph Nos.3, 4 and 5 considered the contention of the State in detail and arrived at the conclusion that once the appellate authority, Sales Tax Appellate Tribunal and the revisional authority had arrived at concurrent findings that the contention of the dealer had to be upheld, the question of the State Government challenging such findings would not arise. 1 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dealer also placed documentary evidence relating to stock maintained and the sales effected. In such a case, I do not think that this Court while exercising its power under the Writ jurisdiction, should sit in judgment over such finding of fact arrived at by the authorities concerned based on factual issues. Accordingly, in consonance with the earlier decision of this Court, I would like to hold ..... X X X X Extracts X X X X X X X X Extracts X X X X
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