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TMI Blog2012 (11) TMI 1051X X X X Extracts X X X X X X X X Extracts X X X X ..... S. JANARTHANARAJA J.- The tax case revision is filed by the Revenue under section 38 of the Tamil Nadu General Sales Tax Act, 1959, against the order of the Sales Tax Appellate Tribunal, dated March 17, 2003 passed in C.T.S.A. No. 699 of 2001, raising the following question of law: Whether the Tribunal is correct in upholding the decision of Appellate Assistant Commissioner (CT), by accepting ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e Assistant Commissioner, who allowed the appeal holding the issue in favour of the assessee. Aggrieved by that order, the Revenue has filed the appeal before the Tamil Nadu Sales Tax Appel1ate Tribunal. The Tribunal dismissed the appeal filed by the Revenue. Hence, the present tax case revision by the Revenue before this court raising the question of law referred above. The learned counsel app ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... authorities had given a concurrent finding that there is no suppression/omission in the books of accounts maintained by the assessee. In para 6 of the impugned order of the Tribunal, there is a categorical finding that the assessee disclosed the taxable turnover of ₹ 2,48,784 for the month of September 1997 and ₹ 7,62,565 for the month of October 1997 in the assessment for the year 199 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... overed and the explanations offered by the assessee were acceptable. In view of the above categorical and concurrent finding of both the appellate authorities below, we are of the view that no question of law that arises for our consideration, warranting interference by this court. Under these circumstances, the tax case revision is devoid of merits and the same is dismissed accordingly. No cos ..... X X X X Extracts X X X X X X X X Extracts X X X X
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