2010 (2) TMI 1080

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..... e against the order of the Tamil Nadu Sales Tax Appellate Tribunal made in T. A. No. 713 of 1997, dated November 6, 1998. The brief facts of the tax case revision are as follows: The relevant assessment year is 1993-94. The assessee is a dealer in electrical goods and they reported a total and taxable turnover of Rs. 58,25,750.14 and Rs. 2,15,320.70, respectively, under the Tamil Nadu General Sa .....

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..... e the Taxation Tribunal and later transferred and it is renumbered. The learned counsel appearing for the assessee submitted that the order of the Tribunal is illegal, without basis and further submitted that the Tribunal has erred in sustaining the alleged estimated turnover on the ground that the purchase bills were raised much after the date of delivery challans. The assessee did not suppress .....

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..... es) appearing for the Revenue and also perused the materials available on record.   The issue here is that there is suppression of the turnover. The Tribunal has considered the matter in detail and confirmed the order relating to sales suppression. In paragraphs 6 and 7 of the order of the Tribunal, the reasons stated therein are as follows: "6. At the time of inspection on December 7, 1993 .....

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..... ious year 1992-93. The explanation that the appellant had purchased the goods under the cover of delivery challan and the connected purchase bills were received subsequently, is not acceptable as the purchase bills were raised long after the raising of delivery challan. For example, for delivery challans dated November 9, 1993 and December 3, 1993, the corresponding purchase bills were raised on M .....

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..... respect of the turnover of Rs. 71,775 brought to assessment stands confirmed." On going through the above order, we find that the Tribunal has considered all the facts and circumstances of the case and rendered a factual finding. It is a question of fact. It is not a perverse order. The counsel for the assessee is also unable to bring any fresh materials and convince before us to take a contrary .....

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