9911796707
TMI Blog2009 (11) TMI 876X X X X Extracts X X X X X X X X Extracts X X X X ..... e Sales Tax Appellate Tribunal (STAT), Coimbatore Additional Bench, dated October 31, 1994, the Revenue is before us. In this tax case revision, the following questions of law are raised for consideration: "(i) Whether, in the facts and circumstances, the order of the Tribunal is legally correct in so far as it deleted the turnover of Rs. 54,790 at 15 per cent and Rs. 40,340 at eight per cen ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ntained by the assessee. The assessing officer has arrived at suppression on the difference amount found in the quotation and sale bill book issued and also another kind of estimation is made on the basis of quotation raised by the assessee, against which, no sale bill has been issued. The assessing officer has arrived at suppression in respect of marbles at Rs. 56,790 and in respect of cuddapah s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , learned Special Government Pleader (Taxes) for the Department and Ms. C. Rekha Kumari, learned counsel for the respondent-assessee. The learned Special Government Pleader submitted that the Tribunal erred in throwing the burden on the assessing officer to prove that the assessee had sold goods in respect of the transaction mentioned in the book, which is erroneous. It was further submitted that ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... items mentioned in annexure B of the assessment order. Since no materials gathered by the assessing authority to treat the quotation as sales, we are unable to sustain the estimate made in this regard. Accordingly, we order for the deletion of tax at 15 per cent on the turnover of Rs. 56,790 and eight per cent tax the turnover of Rs. 40,340 and consequential equal addition made on the above turno ..... X X X X Extracts X X X X X X X X Extracts X X X X
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