TMI Blog2011 (10) TMI 547X X X X Extracts X X X X X X X X Extracts X X X X ..... ibunal applied its mind to set aside the penalty and it is not as if the Tribunal has entirely ignored the entire transaction. Further, we are of the view that the Sales Tax Appellate Tribunal has adopted correct method to arrive at the conclusion to set aside the penalty. Therefore, no substantial question of law arise for consideration for admitting the tax case revision. Accordingly, we have no ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e Tribunal was justified in modifying the appeal even after giving a finding that there are stock difference and such stock would not have been brought to regular accounts for inspection? (3) Whether, on the facts and circumstances of the case, the Appellate Tribunal is right in law in deleting the penalty under section 12(3)(b) especially, when the Tribunal itself had held that there is stock ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... fore the Tamil Nadu Sales Tax Appellate Tribunal. The Sales Tax Appellate Tribunal had considered the additions made by the assessing officer and sustained the additions to the following extent as against ₹ 5,38,100. (Rs.) (i) Groundnut oil-cake 50,000 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ecial Government Pleader (Taxes). This is a case, where, the Tribunal applied its mind to set aside the penalty and it is not as if the Tribunal has entirely ignored the entire transaction. Further, we are of the view that the Sales Tax Appellate Tribunal has adopted correct method to arrive at the conclusion to set aside the penalty. Therefore, no substantial question of law arise for considerati ..... X X X X Extracts X X X X X X X X Extracts X X X X
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