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TMI Blog2016 (4) TMI 723X X X X Extracts X X X X X X X X Extracts X X X X ..... assessee before the Tribunal, which was anterior in point of time, is now pending. Therefore, the third question of law deserves to be answered in favour of the assessee. - Decided partly in favour of assessee - Tax Case (Revision) No. 3 of 2016 - - - Dated:- 23-3-2016 - V. Ramasubramanian And M. Duraiswamy, JJ. For the Petitioner : Mr. N. Inbarajan For the Respondent : Mr. S. Kanmani ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ound that the reported sales was disproportionate to the value of the purchases reported. 4. The assessee filed a first appeal in A.P.No.39/2011. The First Appellate Authority passed an order dated 31.7.2012 setting aside the estimated sales omission. But, the First Appellate Authority refused to grant relief in respect of certain other disputed turnovers. In other words, the First Appellate Au ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... : (i) Whether in the facts and circumstances of the case, the Tribunal erred in law and on facts in reversing the order passed by the Appellate Assistant Commissioner and thereby erred in restoring the levy of tax on the estimated sales omission of liquor on the only ground of proof of sufferance of tax ? (ii) Whether the Tribunal has substantially erred in law and on facts in rejecting ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r being the third point of sale, which is not provided under Section 3(2-B) read with Sixth Schedule to the Tamil Nadu General Sales Tax Act, 1959 ? and (vi) Whether in the facts and circumstances of the case, the Tribunal is right in restoring the sales omission in respect of sales turnover of liquor purchase from TASMAC having accepted that the entire purchases were from TASMAC, who is the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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