TMI Blog2009 (7) TMI 1190X X X X Extracts X X X X X X X X Extracts X X X X ..... dealers are not proved beyond doubt. - 2364 of 2008 - - - Dated:- 2-7-2009 - IBRAHIM KALIFULLA F.M. AND RAJENDRAN B. , JJ. ORDER:- The order of the court was made by F.M. IBRAHIM KALIFULLA J. The State Government has come forward with this revision challenging the order of the Sales Tax Appellate Tribunal, dated February 7, 2002 in a batch of appeals. The question of law raised in this revision is as to the correctness of the order of the Tribunal in having set aside the revised order of assessment made under section 16(1) of the Act, as confirmed by the Appellate Assistant Commissioner on the ground that the petitioner failed to establish the escaped turnover by merely relying upon extract issued by the Intelligent Wing ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e mediator invoice available in the assessment file. When the purchases are effected from marketing committee, the invoices raised by the marketing committee were not made available. Based on a commission agent's account and simply because the quantity, transport, lorry number and dealer's name are mentioned, the Department cannot make the assessment unless it is proved with other records. We have also taken a view that cross-examination is a must if no other evidence are available. When both are not available, then it is to be decided that the Department has not taken any material other than the extract to fix the liability on the dealers. We also quite agree with the learned authorised representative that even after the remand ord ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... find any good ground to take a different view. Moreover, in respect of the very same dealers, a similar extract for certain other period was relied upon for effecting a revised assessment by invoking section 16(1) of the Act. The issue came before this court in Tax Case (Revision) No. 2339 of 2008 (State of Tamil Nadu v. P. Elayaperumal [2009] 25 VST 613) and this court affirmed the order of the Tribunal by holding as under (at page 616): 6. As a matter of fact, the Tribunal has verified one such mediator's invoice and ultimately found that when the purchases were effected from the marketing committee, the invoices raised by the marketing committee were not made available. Based on the commission agent's account, an assessment ..... X X X X Extracts X X X X X X X X Extracts X X X X
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