9911796707
TMI Blog2017 (6) TMI 1202X X X X Extracts X X X X X X X X Extracts X X X X ..... - the Tribunal held that no opportunity was granted to the respondent dealer, to explain the reasons for the difference noticed in respect of coupons found at the time of inspection - The contentions raised by the revenue are all factual and there is no question of law arising for consideration - Tax Revision dismissed. - T.C.(MD) No. 99 of 2012 - - - Dated:- 29-6-2017 - T.S. Sivagnanam and P. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ction. The Tribunal, sustained the order and dismissed the appeal of the State, by accepting the contention raised by the dealer. The State has now challenged the order passed by the Tribunal, rejecting the appeal filed by the State as well as allowing the cross objection filed by the dealer. 3. At the time when the Tax Case was entertained, no question of law was raised and therefore, no quest ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 453 coupons for big boxes were estimated at the rate of ₹ 225/- per box and ₹ 360.40/- per box respectively, and the dealer was unable to offer any explanation for this discrepancy noticed. It is further submitted that the Tribunal, without examining this aspect had deleted the assessment, which is untenable. 5. We have perused the findings recorded by the tribunal more particularly ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the respondent dealer, to explain the reasons for the difference noticed in respect of coupons found at the time of inspection. 6. The Tribunal pointed out that the proprietor of the respondent had stated that he had kept the coupons under custody for issuing the same to the customers after verification of the payment position and the coupons were found deficit at the time of inspection. Furthe ..... X X X X Extracts X X X X X X X X Extracts X X X X
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