9911796707
TMI Blog2012 (11) TMI 1051X X X X Extracts X X X X X X X X Extracts X X X X ..... nand ORDER:- The order of the court was made by P.P.S. JANARTHANARAJA J.-The tax case revision is filed by the Revenue under section 38 of the Tamil Nadu General Sales Tax Act, 1959, against the order of the Sales Tax Appellate Tribunal, dated March 17, 2003 passed in C.T.S.A. No. 699 of 2001, raising the following question of law: "Whether the Tribunal is correct in upholding the decisi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that, the respondent-assessee went on appeal to the Appellate Assistant Commissioner, who allowed the appeal holding the issue in favour of the assessee. Aggrieved by that order, the Revenue has filed the appeal before the Tamil Nadu Sales Tax Appel1ate Tribunal. The Tribunal dismissed the appeal filed by the Revenue. Hence, the present tax case revision by the Revenue before this court raising t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e. It is seen from the records that both the appellate authorities had given a concurrent finding that there is no suppression/omission in the books of accounts maintained by the assessee. In para 6 of the impugned order of the Tribunal, there is a categorical finding that the assessee disclosed the taxable turnover of ₹ 2,48,784 for the month of September 1997 and ₹ 7,62,565 for the m ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s suppressions were involved in the said slips so recovered and the explanations offered by the assessee were acceptable. In view of the above categorical and concurrent finding of both the appellate authorities below, we are of the view that no question of law that arises for our consideration, warranting interference by this court. Under these circumstances, the tax case revision is devoid of m ..... X X X X Extracts X X X X X X X X Extracts X X X X
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