TMI Blog2011 (1) TMI 1289X X X X Extracts X X X X X X X X Extracts X X X X ..... der of the Appellate Assistant Commissioner as well as the Tribunal, we are convinced that such a conclusion arrived at by the Appellate Assistant Commissioner as affirmed by the Tribunal was based on relevant facts and materials and there is no reason to take a different view than what has been stated by the said authorities. We, therefore, do not find any scope to interfere with the order impugned in this revision petition. The questions of law raised in this revision are, therefore, answered against the petitioner. The tax case revision fails - Tax Case No. 340 of 2006 - - - Dated:- 12-1-2011 - IBRAHIM KALIFULLA F.M. AND KIRUBAKARAN N. JJ. ORDER The Commercial Tax Department has preferred this tax case revision challenging t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion 12(3) of the Tamil Nadu General Sales Tax Act. The said order was again challenged by the respondent/assessee before the Appellate Assistant Commissioner who allowed the appeal as against which the petitioner preferred the appeal before the Sales Tax Appellate Tribunal which came to be disposed of by the impugned order. A perusal of the order of the Appellate Tribunal discloses that the Appellate Assistant Commissioner examined the claim of the respondentassessee of exemption with particular reference to the registration certificates of the bill traders. The Appellate Assistant Commissioner has found that there was two such dealers from whom the respondent was stated to have made the purchases, namely, M/s. Steel Syndicate, Chenna ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... us. The Appellate Assistant Commissioner has also held that in light of the fact that cancellation of registration certificate in respect of M/s. Steel Syndicate was subsequent to the relevant year, namely, on July 5, 1991 and the conflicting dates with the so-called cancellation of the registration of M/s. Omega Enterprises as well as the money receipts payment of renewal fees for the year 1989-90, there should been reliable material, to support the stand of the assessing authority that the registration certificate of the concerned dealers were really cancelled, in order to doubt the exemption claimed by the by way of second sales. Having bestowed our careful consideration of the order of the Appellate Assistant Commissioner as well ..... X X X X Extracts X X X X X X X X Extracts X X X X
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