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2009 (4) TMI 836 - MADRAS HIGH COURTWhether the Tribunal is justified in allowing the S.T.A. without giving any reasons ? Held that:- It is manifestly clear that the movement of the goods as alleged by the assessee, from Tamil Nadu to other States has not been established. In the absence of any materials to establish the movement of goods from Tamil Nadu to other States, the one and only recourse available to the assessing officer is to treat those quantity of the goods as sales within the State of Tamil Nadu but failed to bring it on account by the assessee bring the same on account. Hence, the turn over for ₹ 33,95,980/- was brought to tax with other components of tax and for the action of the respondent to filing an incomplete and incorrect return, penalty provision has been invoked under Section 12(3)(b) of the Tamil Nadu General Sales Tax Act and penalty has been levied by the assessing officer which has been restored by the Tribunal. Hence, we find no merit in the revision.
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