2009 (6) TMI 954

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..... 03 passed in CTSA. No. 460 of 2001. The question of law sought to be raised is as to whether the Tribunal was correct in confirming the view of the lower appellate authority that there were no good grounds to invoke section 16 of the Tamil Nadu General Sales Tax Act, 1959. The short facts are that for the assessment year 1993-94, the respondent herein placed all the records and account books re .....

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..... May 14, 1999, holding that such an attempt of the assessing officer for making a reassessment by invoking section 16(1)(a) of the Act, was not permissible inasmuch as the concept of escapement from assessment cannot be applied to the case on hand. The Appellate Tribunal having confirmed the said view of the Appellate Assistant Commissioner in the order impugned in this revision, the State has com .....

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..... essment. In the case on hand, it was admitted that the entire sales turnover relating to monafilament niwar was made available by the assessee before the original authority, who with his eyes wide-open thought it fit at that point of time that the said item was exempted from tax by virtue of the circular instructions issued by the Commissioner of Commercial Tax dated March 31, 1993. The issue ca .....

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