2009 (6) TMI 963 - HC - VAT and Sales Tax

Summary

The High Court of Madras, in the 2009 case of 2009 (6) TMI 963, heard an appeal by the State against an order made by the Sales Tax Appellate Tribunal on July 4, 2002. The State had revised the assessment for the year 1993-94 under section 16(1) of the Tamil Nadu General Sales Tax Act, 1959, due to concerns over the production of duplicate form F declarations for consignment sales. The respondent-assessee then appealed to the Appellate Assistant Commissioner, producing original form F declarations that matched the duplicates previously submitted to the assessing authority. The Appellate Assistant Commissioner, after verifying the originals and finding them in order, allowed the appeal and set aside the revised assessment. However, the assessing authority appealed this decision to the Sales Tax Appellate Tribunal, which upheld the Appellate Assistant Commissioner's order.

The High Court, after hearing arguments from the State's representative, found that both the Appellate Assistant Commissioner and the Sales Tax Appellate Tribunal had made concurrent findings based on the verification report of the assessing authority. This report confirmed that the original form F declarations produced by the assessee matched the duplicate declarations and that the agents' statement of accounts from other states were also in order. The court concluded that the State's challenge to the orders of the Appellate Assistant Commissioner and the Tribunal was unfounded, and therefore dismissed the writ petition. No costs were awarded, and the connected miscellaneous petition was closed.