2009 (6) TMI 963

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..... al is by the State challenging the order of the Sales Tax Appellate Tribunal dated July 4, 2002. The assessing authority, by invoking powers under section 16(1) of the Tamil Nadu General Sales Tax Act, 1959, revised the assessment for the assessment year 1993-94 on the ground that in respect of consignment sales, the assessee only produced the duplicate copy of form F declarations. Aggrieved aga .....

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..... verified by me and found in order." Having regard to such a categoric statement reported by the assessing authority himself, the Appellate Assistant Commissioner allowed the appeal and set aside the revised assessment. Nevertheless, the assessing authority, for reasons best known to him, preferred an appeal against the order of the Appellate Assistant Commissioner before the Sales Tax Appel .....

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..... tes were also found in order, it is too late in the day for the petitioner to have come forward with this writ petition challenging the said orders of the Appellate Assistant Commissioner as well as that of the Tribunal. We do not find any scope at all to interfere with the said orders. The writ petition, therefore, fails and the same is dismissed. No costs. Consequently, connected miscellaneous .....

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