9911796707
TMI Blog2018 (4) TMI 370X X X X Extracts X X X X X X X X Extracts X X X X ..... ar 1998 99, under the TNGST Act, 1959, in Form A1 returns filed. The accounts of the dealer reveals that the turnover was not reported and tax paid. Sale of coffee is not accounted for in the books of accounts and tax paid. Accordingly, a notice was issued to the dealer. In response to the notice, the dealer in their objection filed before the Assessing Authority admitted the sale of coffee drinks, but they have stated that quantum would be around 35 to 50 cups per days, as against 300 cups adopted. 3. The Commercial Tax Officer, Coonoor Assessment Circle, in his assessment order in TNGST No.2541018/98-99 dated 29/12/2000 determined a total and taxable turnover of Rs. 32,00,914/- and Rs. 9,31,200/-, as against the reported total and taxabl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dment inserted by Act 60/97 w.e.f. 1/4/1996. In the end, the appeal stands partly modified and partly remanded." 5. Aggrieved against the order of the Tribunal, State has filed the instant Tax case (Revision). 6. Mr.V.Haribabu, learned Additional Government Pleader (Taxes) for the petitioner submitted that the Tribunal, being the final fact finding authority, ought to have considering the quantity of rice, milk, provisions, coffee powder, etc., purchased with that of corresponding sales of biriyani and coffee, while refixing the estimation at Rs. 1 lakh. He further submitted that the Tribunal erred in refixing the estimation made at Rs. 1 lakh, which has no basis at all. 7. High Court of Andhra Pradesh at Hyderabad, in New Dwaraka Lunc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... placed by the learned counsel for the petitioner on a decision of this Court in Padmavathi Paddy and Rice Co., Vs. Assistant Commissioner of Commercial Taxes {(1971) 27 STC 30} for the proposition that some other evidence is required in addition to what was found on a day's inspection, is of no avail for two reasons. Firstly, the Supreme Court's decision (Commissioner of Sales Tax Vs. H.M.Esufali H.M.Abdulali {(1973) 32 STC 77} on the point squarely applies to the case on hand and it has to be followed, and secondly on the ground that there is additional evidence, as indicated above, from which it could be inferred that Rs. 3,600 found on the night of inspection represented suppressed sales. 3. For all the above reasons, therefore ..... X X X X Extracts X X X X X X X X Extracts X X X X
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