2010 (8) TMI 819

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..... ORDER (Order of the Court was made by M. Duraiswamy) The above revision case arises against the order in M.T.A.No.234 of 1993, dated 18.01.2002, on the file of the Tamil Nadu Sales Tax Appellate Tribunal, (Additional Bench), Madurai. 2. The Appeal in M.T.A.No.234 of 1993 was filed against the order of the Appellate Assistant Commissioner (CT), Tirunelveli in Appeal No.485 of 1992, d .....

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..... the Assessing Officer, the appellants filed appeal before the Appellate Assistant Commissioner (CT), Tirunelveli who modified the order of the Assessing Officer. Aggrieved over the order of the Appellate Assistant Commissioner (CT), Tirunelveli, the appellants filed second appeal before the Sales Tax Appellate Tribunal, (Additional Bench), Madurai. The Tribunal modified the order of the Appellate .....

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..... adopted 50% ratio. Therefore, inspecting officials took an inconsistent view while adopting the output of coconut oil for the copra crushed. 7. The Tribunal while taking into consideration the contentions raised by the appellants found that the inspecting officials have not adduced convincing reason for adopting different ratio for the same commodity. Therefore, the Tribunal fixed the ratio at .....

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