2019 (4) TMI 2033

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..... appear and did not give any reply either accepting that they have purchased material from the petitioner or denied having purchased material from the petitioner, therefore concluded that the quotations have fructified into sale. The finding rendered by the Tribunal is absolutely incorrect and the finding referred by the First Appellate Authority is fully justified and there were no grounds to reve .....

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..... . 2. These writ petitions have been filed by the petitioner challenging against the orders passed by the Tamil Nadu Sales Tax Appellate Tribunal (Additional Bench) Coimbatore. The Assessment for the year 1997-98, 1998-99 and 1999-00 under the provisions of Tamil Nadu General Sales Tax Act, 1959 are the subject matter in question. The second respondent/Assessing Officer completed the assessment .....

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..... the destination mentioned in the slip. It may be noted here the entires found as many as slips the concluded sales were found accounted for by the appellant accordingly to the Enforcement Wing Officials. The amount of ₹ 40,000/- seen in slip No.7 remain as quoted price only and no sale of goods is found evidence. The stand taken in this regard by the Assessing Authority is not acceptable and .....

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