1995 (7) TMI 413 - HC - VAT and Sales Tax

Summary

The High Court of Madras dismissed the revision filed by an assessee who was a dealer in bakery products. The assessing officer rejected the accounts of the assessee for the year 1981-82, leading to a determination of the total taxable turnover at Rs. 4,09,752. The Tribunal found that gunnies and tins purchased by the assessee were not disposed of or found in closing stock, justifying the estimating of sales turnover. The Court held that the plea that the gunnies and tins were used as packing materials was not proved, leading to the dismissal of the revision. The Court did not consider the exclusion under rule 6(c)(ii) of the Tamil Nadu General Sales Tax Rules as the plea was not established.