2012 (1) TMI 151

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..... pondent ORDER The Commercial Tax Department is the petitioner. The questions of law raised in this revision are as follows: "(1) Whether the Sales Tax Appellate Tribunal is right in holding that no penalty is leviable under section 16(2) of the Tamil Nadu General Sales Tax Act, 1959, if the turnover is culled out from the books of accounts? and (2) Whether the Sales Tax Appellate Tribunal .....

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..... to May 27, 1993. Since the relevant assessment years with which we are concerned pertain to 1996-97 and 1997-98 and it has been concluded by the lower appellate authorities that the whole assessment was based on the figures available in the books of account and not outside the accounts falling under section 12 (1) of the Tamil Nadu General Sales Tax Act for both the assessment years and not falli .....

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..... h has been exported by Tvl. Natchiar Textile Exporters, for which Tvl. Natchiar Spinning Mills Ltd., had given the certificate provided under G. O. prescribed in Notification No. II/CT & RE/46/a-9/89 dated March 20, 1987. The learned Appellate Assistant Commissioner verified the entire facts and found that even though the packing materials were used by Tvl. Natchiar Textile Exporters for export of .....

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