TMI Blog2018 (12) TMI 1003X X X X Extracts X X X X X X X X Extracts X X X X ..... Section 16(1) of the TNGST Act - Revision dismissed. - Tax Case No.118 of 2018 - - - Dated:- 25-6-2018 - Mr. Justice S. Manikumar And Mr. Justice Subramonium Prasad For the Appellant : Mrs.Narmada Sampath, Additional Advocate General for Mr.Haribabu Additional Governm ent Pleader ORDER SUBRAMONIUM PRASAD, J. This Tax Case (Revision) Petition has been filed by the State of Tamil Nadu against the order dated 28.05.2014 passed by the Tamil Nadu Sales Tax Appellate Tribunal (Additional Bench), Chennai, in STA No.43 of 2010. 2. The respondent Tvl. Suraj Steels are dealers in Iron and Steel and they are located at No.61, Pillar Koil Street, Tondiarpet, Chennai-81. For the year 2003-2004, the respondents were assessed on ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ems sold, date of sale, mode of payment, etc. The appellate authority, therefore, set aside the revised assessment order. 5. The Department carried the matter in appeal before the Sales Tax Appellate Tribunal. On going through the records, the Tribunal affirmed the order of the appellate authority and came to a conclusion that there is no sales suppression and that the estimation on sale suppression, purchase suppression and the penalty, based on the estimation were not correct. This order is under challenge in the present revision petition. 6. Heard Ms.Narmada Sampath, learned Additional Advocate General along with Mr.Haribabu, learned Additional Government Pleader appearing for the Department. 7. The record discloses that the res ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... were available. 8. During the hearing of the instant Writ Petition, State has filed an additional typed set of papers showing Extract of 'A' Register, sworn statement of the respondent's Assistant Manager, dated 24.01.2007, letter from the Enforcement Wing to the Commercial Tax Officer, enclosing the proposal for revised assessment, the preassessment notice and the Extract of D2 Ledger, showing the returns for the year 2003-2004. None of these documents improve the case of the department nor they demonstrate that the findings of the authorities below are on Nil evidence. 9. On a perusal of the records of the case, the order of the appellate authority and the Tribunal, which are the final fact finding authority, it is seen ..... X X X X Extracts X X X X X X X X Extracts X X X X
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