9911796707
TMI Blog2009 (4) TMI 862X X X X Extracts X X X X X X X X Extracts X X X X ..... ated November 12, 1998 made in MTA No. 206 of 1997 is canvassed in this revision. The assessee, a dealer in ready-made garments, reported a total and taxable turnover in a sum of Rs. 14,87,719.45 and Rs. 11,29,826, respectively after claiming exemption on the turnover of Rs. 3,57,893.45 in the return filed by the assessee for the assessment year 1994-95. The accounts were called for and checked. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed and adjudicated, before the Tribunal, and they are (1) whether, the Appellate Assistant Commissioner's order is factually and legally sustainable? (2) Whether the penalty is sustainable? The Tribunal sustained an addition of a sum of Rs. 10,000 as lump sum and reduced the penalty proportionate to the amount sustained by it. The correctness of the same is put in issue in this revision. It c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the issue. The Tribunal further found from the records that the assessing officer had only pointed out the material defect of non-maintenance of certain registers as required under rule 26(a) of the Tamil Nadu General Sales Tax Rules, 1959, and the transport of ready-made garment from Bombay to Madras was not supported by bill of sale or delivery note, which was exhibited by the Check-post Office ..... X X X X Extracts X X X X X X X X Extracts X X X X
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