TMI Blog1996 (7) TMI 498X X X X Extracts X X X X X X X X Extracts X X X X ..... cial leave petition by the dealer against this judgment was dismissed by the Supreme Court on 30th October, 1991 in S.L.P. (Civil) Nos. 16108-16112 of 1991: See [1991] 83 STC FRSC 16, Sl. No. 55. of the Tamil Nadu Sales Tax Appellate Tribunal (Additional Bench) dated August 14, 1990. 2.. The petitioners are transport corporation. They buy motor vehicle chassis within Tamil Nadu and construct bod ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ntion of the weight in tonnage of the alleged scrap sold. The further plea of the assessee was that the assessment should have been made in so far as the buses are concerned at 15 per cent and the other scrap only at 5 per cent. The appellate authority on the basis of this plea remanded the matter to the assessing authority after holding that the plea that the buses had been sold as scrap was not ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l noticed that the assessee had not produced the R.C. books relating to the vehicles sold at the time of assessment and that even the R.C. books were not produced subsequently when asked for by the assessing authority, and neither before the inspecting authorities nor even subsequently when asked for on September 16, 1987. That apart, we find that the vehicles appear to have been sold in roadworth ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... .Cs. Had the R.C. books been available with the assessee, the same would have been produced before the registering authority immediately after the vehicles were sold as scrap. That was not done and no reason had been furnished either before the authorities below or even before us as to how the R.Cs. were not surrendered till 1988. The finding of fact recorded by the authorities that no evidence wa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the submission of the learned counsel for the petitioners in that behalf. 5.. After considering the matter in its totality, we find that the detailed order given by the Tribunal is based on material available on the record and is supported by cogent reasons. No case is made out for interference and consequently, the revisions fail and are dismissed. Petition dismissed. - - TaxTMI - TMITa ..... X X X X Extracts X X X X X X X X Extracts X X X X
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