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TMI Blog2011 (12) TMI 462X X X X Extracts X X X X X X X X Extracts X X X X ..... rder of the court was made by P. JYOTHIMANI J .-T.C. (Revision) Nos. 1284 of 2006 and 410 of 2011 are filed by the assessee against the order of the Sales Tax Appellate Tribunal (Additional Bench), Chennai dated November 24, 1998 in TMP. No. 1051 of 1995 in T.A. No. 1057 of 1995. T.C. (R) No. 1284 of 2006 was admitted on October 13, 2008. T.C. (Revision) No. 410 of 2011 is admitted on the foll ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ppellate Tribunal in so far as it relates to the order partly allowing the enhancement petition filed by the Revenue. Heard the learned counsel for the petitioner and the learned Special Government Pleader (Taxes) appearing for the Revenue and perused the materials available on record. The assessment year herein relates to 1990-91. Based on purchases stated to have been made from four trader ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e Sales Tax Appellate Tribunal and the Revenue has filed enhancement petition against the relief granted by the Appellate Assistant Commissioner to the assessee. The Tamil Nadu Sales Tax Appellate Tribunal dealt with both the appeal filed by the assessee and enhancement petition filed by the Revenue. Admittedly, for the assessment year 1989-90, the Tribunal has dismissed the enhancement petitio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... at for allowing the enhancement petition in part, the Tribunal has not assigned any reason. It is not known as to how for the assessment year 1989-90 alone, under similar circumstances, the Tribunal has distinguished and dismissed the enhancement petition. Since the Sales Tax Appellate Tribunal granted relief to the assessee by dismissing the enhancement petition for the assessment year 1989-90 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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