9911796707
TMI Blog2011 (6) TMI 695X X X X Extracts X X X X X X X X Extracts X X X X ..... sustainable. The issue being a pure question of fact, the order of the Tamil Nadu Sales Tax Appellate Tribunal does not warrant any interference. Consequently, the revision is dismissed - Tax Case (Revision) No. 1053 of 2006 - - - Dated:- 10-6-2011 - CHITRA VENKATARAMAN (MRS.) AND JANARTHANARAJA (P.P.S.), JJ. For the Appellant : R. Sivaraman, Special Government Pleader (Taxes), For the Respondent : S. Ramanathan ORDER:- The order of the court was made by MRS. CHITRA VENKATARAMAN J. The Revenue is on revision as against the order of the Tamil Nadu Sales Tax Appellate Tribunal (Additional Bench), Coimbatore, in CTA No. 335 of 1998 dated November 14, 2000. The revision was admitted on the following substantial ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he statistical report totally unreliable. Consequently, the best judgment assessment was unsustainable. The Tamil Nadu Sales Tax Appellate Tribunal, accepted the plea of the assessee and ultimately allowed the appeal and cancelled the levy of penalty. Hence, the present revision by the Revenue. It is seen from the order of the Tamil Nadu Sales Tax Appellate Tribunal and the other authorities that the statistical survey was confined to only one inch of PVC hose pipes, which are of superior grade named Rani Flex. The appellant-assessee is manufacturing PVC pipes in three grades, viz., (a) Shilpa Flex; (b) Rani Flex of ordinary grade and (c) Rani Flex of superior grade. Admittedly, the survey was conducted with reference to the superior gra ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... had maintained all the records required in the course of business and had complied with rule 26; that there were no materials to discrediting the accounts maintained in accordance with the statutory provisions. In these circumstances, the best judgment assessment made as well as levy of penalty was cancelled. Even though learned standing counsel appearing for the Revenue strenuously supported the order of the assessing officer as well as the Appellate Assistant Commissioner, nothing was placed on record to show that the survey was done as regards the different types of products. The admitted fact is that the survey was conducted taking into account one type of superior grade alone. Except for the survey, there was no inspection or recovery ..... X X X X Extracts X X X X X X X X Extracts X X X X
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