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TMI Blog2016 (10) TMI 467X X X X Extracts X X X X X X X X Extracts X X X X ..... ially when the Enforcement Wing Officials conducted an inspection in the place of business of a dealer? - Held that: - The Government Order appears to have been given only to alleviate unnecessary problems faced by the dealers. Nevertheless the Government has also noted that this sort of discrepancy can be ignored based on the general performance of the assessee in the past years. Therefore, if an assessee has come to adverse notice of the Department on earlier occasions, he cannot as a matter of right claim that by applying the Government Order, the discrepancy should be ignored. Therefore, for each assessment viz-a-viz, a dealer should be specifically considered, if such an issue arises. The Tribunal failed to go into the correctness o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... iness of a dealer. 4. The Government in G.O.Ms.No.200/CT RA dated 26.2.1988, took note of the said issue among other issues and also the general complaint of the traders stating that the inspecting officers are not making sincere attempt to evaluate the stock found at the time of inspection and arrive at the discrepancy if any. Therefore, a suggestion was made by the Special Commissioner that the stock discrepancy not exceeding 2% of the total volume of business may not taken serious notice of and the Inspecting Officer should be forbidden from making notice of any proposal based on such discrepancies to the assessing authority concerned and to ignore the discrepancy based on the general performance of the assessee in the past years. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d documents and separate stock reconciliation statement prepared by the Enforcement Wing Officials on the date of inspection on 14.12.1998, the stock discrepancy was reported to be of ₹ 41,016/- in taxable and ₹ 46,648/- could not be taxable. Thus, recording the said findings, the Appellate Assistant Commissioner allowed the Appeal. Against which, the Revenue preferred an Appeal before the Tamil Nadu Sales Tax Appellate Tribunal, which was taken on file in STA 1291 of 2001, and the Appeal filed by the Revenue has been allowed, which is impugned in this Writ Petition. 7. On a perusal of the impugned order it is seen that the Tribunal has referred to the defects pointed out by the Inspecting Officials, the findings recorded by ..... X X X X Extracts X X X X X X X X Extracts X X X X
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