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TMI Blog2006 (3) TMI 689X X X X Extracts X X X X X X X X Extracts X X X X ..... by P. P. S. Janarthana Raja, J) This revision is filed against the order of the Sales Tax Appellate Tribunal, Madurai dated 19.2.2004 passed in M.T.S.A.No.26 of 2003, by the State raising the following question of law: "Whether the Sales Tax Appellate Tribunal is right in approving the reappraisal of evidence made by the first appellate authority dislodging the cogent and convincing reasons gi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Based on the incriminating records recovered and the observation of one day sales in the hotel, they calculated the sales in the hotel for the whole year and after deducting the sales done as per accounts, arrived the estimation to an extent of Rs.9,41,457/- as sales in the hotel, which was the sales covered for noninspection period during 1999-2000 and re-determined the total and taxable turn ove ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he Tamil Nadu Sales Tax Appellate Tribunal dismissed the appeal filed by the Revenue and confirmed the order of the learned Appellate Assistant Commissioner. 3. The learned Standing Counsel appearing for the Revenue submitted that the Assessing Officer had clearly established that there was sales suppression and purchase suppression and therefore the estimation was just and reasonable and hence ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... be attributed to estimate the whole year without considering the festival season, rainy season and other natural calamities. It is also seen that the first Appellate Authority as well as the second Appellate Authority had considered all the relevant materials and came to the correct conclusion. The Assessing Officer had only relied on the one day sale for making estimation. The Tribunal is correc ..... X X X X Extracts X X X X X X X X Extracts X X X X
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