TMI Blog2018 (4) TMI 370X X X X Extracts X X X X X X X X Extracts X X X X ..... - - Dated:- 15-3-2018 - S. Manikumar And V. Bhavani Subbaroyan, JJ. For the Petitioner : Mr. V. Hari Babu ORDER ( Order of the Court was made by S. Manikumar, J ) Instant Tax Case (Revision) is filed against the order of the Tamil Nadu Sales Tax Appellate Tribunal (Additional Bench), Coimbatore, dated 20/3/2002, made in C.T.A.No.199 of 2000. 2. Short facts leading to the filing of the appeal are that Tvl. Rainbow Enterprises, Bedford, Coonoor, have reported a total and taxable turnover of ₹ 22,69,713.63 and Rs.Nil respectively, for the year 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 account ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... had not denied the facts of having sold coffee drinks and vegetable biriyani, estimation is warranted in the case on hand, but not to the extent of the turnover refixed by the First Appellate Authority. Under the given situation, we feel that fixation of a sales turnover of ₹ 1,00,000/- for both the coffee and drinks and vegetable biriyani would meet the ends of justice. 12. With regard to the levy of penalty, in as much as the turnover has been modified, the levy of penalty is remitted back to the Assessing Officer for fresh disposal as deemed fit, taking into consideration of the amendment 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 th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... On the basis of this material, the Commercial Tax Officer made an estimate of purchases and sales undertaken by the petitioner during the year and consequently, sales tax was levied, after computing the suppressed sales and purchases. These findings are based on relevant evidence and cannot be interfered with. The Tribunal was justified in relying on the decision of the Supreme Court in Commissioner of Sales Tax Vs. H.M.Esufali H.M.Abdulali {(1973) 32 STC 77} and in holding that on the basis of one day's inspection where the suppressed sales could be detected, estimate could be made for the whole year. 2. Reliance placed by the learned counsel for the petitioner on a decision of this Court in Padmavathi Paddy and Rice Co., Vs. Ass ..... X X X X Extracts X X X X X X X X Extracts X X X X
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