TMI Blog2016 (8) TMI 668X X X X Extracts X X X X X X X X Extracts X X X X ..... s solely based on one day sales. - Decision in the case of New Kamaliya Hotel's [2006 (3) TMI 689 - MADRAS HIGH COURT] followed - Decided against the revenue. - T. C. (R). P. No. 30 of 2016 - - - Dated:- 12-7-2016 - S. Manikumar And D. Krishna Kumar, JJ. For the Appellant : Mr. V. Haribabu Additional Government Pleader (Taxes) ORDER ( Order of the Court was made by S. Manikumar, J. ) Tax Case (Revision) is filed by the Joint Commissioner (CT), State of Tamil Nadu, Chennai (Central) Division, Chennai, against the order made in S.T.A.No.81 of 2009, dated 28.10.2013, passed by the Tamil Nadu Sales Tax Appellate Tribunal (Additional Bench), Chennai. 2. Brief facts leading to the revision petition are as follows: Sarava ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion, made on cassette, on the ground that in both the items, estimated suppression has been arrived at, by adopting one day sales turnover, which is not a scientific method and not justified, as per the decision reported in State of Tamil Nadu v. Tvl.New Kamaliya Hotel reported in 147 STC 111 and remanded the matter on the levy of penalty, with a specific direction to levy penalty, under section 16(2) of the Act, with reference, to actual suppression only. 4. Aggrieved against the order of the first appellate authority, State has filed second appeal in STA.No.81/2009, before the Tamil Nadu Sales Tax Appellate Tribunal (Additional Bench), Chennai. After hearing the parties, the Tribunal, vide order dated 28.10.2013, dismissed the appeal, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that the Tribunal has erred in restricting the sales turn over for food and drinks to 20% of the book turnover, notwithstanding the fact that the Enforcement Wing Officers, during their inspection on 26.02.2005, have clearly noticed suppression and that an estimation was made, based on one-day sales turnover and further contended that the Tribunal has erred in relying on a decision of this Court in State of Tamil Nadu v. Tvl.New Kamaliya Hotel reported in 147 STC 111 and prayed for an answer, in the affirmative and in favour of the petitioner, this Court is not inclined to accept the said contentions, for the reasons that in New Kamaliya Hotel's case (cited supra), the very same contentions have been raised. Before the Hon'ble Divi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the relevant materials and came to the correct conclusion. The Assessing Officer had only relied on the one day sale for making estimation. The Tribunal is correct in holding that the Assessing Officer was wrong in estimating the additions which was solely based on one day sales. We are of the firm view that the Assessing Officer cannot make estimate based on one day sales. 8. In New Kamaliya Hotel's case (cited supra), inspection was conducted on 19.07.1999 by the Enforcement Wing. Sales, parcel service and sales at counter, were recorded by the Enforcement Wing. Based on the above, the Assessing Officer, on an estimation, determined the total and taxable turnover. In the appeal filed by the assessee, the Appellate Assistant Comm ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... must have a material bearing on the decision of the case, if answered either way, insofar as the rights of the parties, are concerned. On a similar set of facts, this Court in New Kamaliya Hotel's case (cited supra), has already rejected the substantial question of law, raised by the revenue, and extracted supra. Binding effect of a decision in New Kamaliya Hotel's case (cited supra), rendered by a Hon'ble Division Bench of this Court, on the appellate authority and appellate tribunal, is not disputed. 11. In the light of the discussion and the decision considered, we are of the view that no substantial questions of law, arose in the instant Tax Case Revision Petition. Accordingly, the Tax Case Revision Petition is dismisse ..... X X X X Extracts X X X X X X X X Extracts X X X X
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