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2010 (3) TMI 1038 - HC - VAT and Sales TaxWhether the Sales Tax Appellate Tribunal was correct in holding that the assessment made by the assessing authority was under section 12(2) of the Tamil Nadu General Sales Tax Act, 1959? Whether the Sales Tax Appellate Tribunal was correct in holding that the statement showing consolidated turnover cannot be taken as a return prescribed? Held that:- The invocation of section 12(3)(a) of the Act, is not warranted and following the case of State of Tamil Nadu v. P.S. Srinivasa Iyengar & Sons [1989 (4) TMI 317 - MADRAS HIGH COURT] these revisions are allowed and the questions are answered in favour of the assessee and against the Revenue
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