2013 (9) TMI 983

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... e ground that there was nothing found with reference to any sale or purchase suppression. Consequently, the Sales Tax Appellate Tribunal confirmed the order of the Appellate Assistant Commissioner holding that there was no actual purchase suppression to result in the sale suppression. Consequently, it cancelled the additional assessment made by the assessing officer. The penalty levied under secti .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... appellate authority ? (2) Whether the order of the Tribunal is correct in having deleted the consequent penalty as done by the lower appellate authority ?" 2. A reading of the Sales Tax Appellate Tribunal's order reveal that on account of vehicular check conducted on November 18, 1996 by the Roving Squad, the assessment came to be made on best of judgment assessment basis. The Sales Tax .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... of 50 cases of varnish referred in the bill given to the Roving Squad Officers was also accounted for in the books of accounts at page 23 of the ledger folio dated November 5, 1996. 3. Referring to the order of the Taxation Special Tribunal Chennai in O. P. 3 No. 8081 of 1996 dated November 26, 1996, the Tribunal pointed out that the Special Tribunal ordered the release of goods detained on the .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X