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2019 (4) TMI 2033 - HC - VAT and Sales TaxValidity of assessment order - suppression of turnover - TNGST Act - HELD THAT:- The Tribunal while reversing the order, committed a serious error in stating that when notices were issued to the persons who have obtained quotation, they did not appear and did not give any reply either accepting that they have purchased material from the petitioner or denied having purchased material from the petitioner, therefore concluded that the quotations have fructified into sale. The finding rendered by the Tribunal is absolutely incorrect and the finding referred by the First Appellate Authority is fully justified and there were no grounds to reverse such a finding. The order passed by the Tribunal is set aside and the order passed by the First Appellate Authority is restored - Petition allowed - decided in favor of petitioner.
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