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2012 (1) TMI 135 - MADRAS HIGH COURTWhether the Appellate Tribunal is right in law in modifying the taxable turnover to ₹ 3,02,641 being the 50 per cent difference of turnover arrived by the assessing officer as against the reported taxable turnover? Whether the Appellate Tribunal is right in law in having set aside the order of the Appellate Assistant Commissioner and restore the order of the assessing officer does have any valid materials to sustain the turnover of 50 per cent of the difference of the turnover arrived at by the assessing officer as against the reported taxable turnover? Whether, in the facts and circumstances of the case, the Appellate Tribunal is right in law in deleting the penalty of ₹ 1,04,069 under section 12(3)(b) of the Tamil Nadu General Sales Tax Act, 1959 even though the assessee has not reported the turnover as taxable and paid tax which amounts to filing of incorrect and incomplete return? Held that:- The order of the Tribunal is based on valid material. It is a question of fact. It is not a perverse order. We find no illegality or error in the order of the Tribunal that warrants interference by this court. Therefore, no question of law arises for consideration in admitting this tax case revision.
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