9911796707
TMI Blog2014 (8) TMI 371X X X X Extracts X X X X X X X X Extracts X X X X ..... e prayer in the writ petition is to quash the order dated 17.03.2014 passed by the respondent in CST No.970516/10-11. 2. The case of the petitioner is that the respondent has proposed to treat the local sales effected by the petitioner as an inter-state sale on the ground that the sale bills for local sales were not furnished. According to the petitioner, no proof or whatsoever is available with ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ment of this Court reported in [2006] 147 STC 111 (Mad) [State of Tamil Nadu vs. New Kamaliya Hotel] will squarely apply to the facts and circumstances of the present case. 4. Learned Additional Government Pleader appearing on behalf of the respondent would fairly admit that the authority cannot unilaterally and without any basis fix the sales for six months based on the one day sale. However, he ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uthorities below also found that there was no omission established by the Revenue. Mere one day sales could not 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 conc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 5 days from the date of receipt of a copy of this order, if not already filed and the respondent, on receipt of such objection, shall give an opportunity of personal hearing to the petitioner and pass appropriate orders on merits and in accordance with law and in the light of the aforesaid judgment. No costs. Consequently, the connected miscellaneous petition is closed. X X X X Extracts X X X X X X X X Extracts X X X X
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