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2018 (4) TMI 370 - HC - VAT and Sales TaxLevy of penalty - sale of coffee drinks - it was alleged that the turnover was not reported and tax paid - TNGST Act - Held that: - High Court of Andhra Pradesh at Hyderabad, in New Dwaraka Lunch Home Vs. State of Andhra Pradesh [1993 (2) TMI 282 - ANDHRA PRADESH HIGH COURT] held that On the basis of this material, the Commercial Tax Officer made an estimate of purchases and sales undertaken by the petitioner during the year and consequently, sales tax was levied, after computing the suppressed sales and purchases. These findings are based on relevant evidence and cannot be interfered with. Revision dismissed.
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