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2009 (12) TMI 892 - MADRAS HIGH COURTWhetehr the Tribunal grossly erred in its conclusion that the Revenue has not established even on a single case that the assessee has handled the goods - Held that:- On the basis of the materials adduced to establish that the assessee has acted only as a commission agent, the Tribunal has in our view rightly come to the conclusion that the order of the assessing officer as well as the appellate authority in so far as sustaining the levy of suppression and the other component is not in consonance with the statutory requirement. Revision dismissed.
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