TMI Blog2018 (12) TMI 1230X X X X Extracts X X X X X X X X Extracts X X X X ..... ing that there was shortage of taxable turnover to the extent of ₹ 36,87,078/- and excess accounting of sales tax under exempted goods to an extent of ₹ 37,07,091/-. The First Appellate Authority rightly held that there can be no two best judgement, assessment for the same dealer for the same year. Next, the First Appellate Authority considered whether the Assessing Officer could have invoked Section 36 of the TNGST Act and after examining the facts found that the Revision of assessment itself was the case of change of opinion and no finding has been recorded that there has been any suppression on the part of the dealer. The orders passed by the First Appellate Authority as confirmed by the Tribunal are perfectly legal and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er dated 30.12.2009. By the said order, the Appellate Deputy Commissioner allowed the appeal filed by the respondent/dealer and set aside the order passed by the Assessing Officer vide order dated 28.03.2008 for the assessment year 2001-02 under the provisions of TNGST Act. 5.In our considered view, the order passed by the First Appellate Authority is a very reasoned order and does not call for any interference. Consequently, we have to necessarily hope that the Tribunal was fully justified in dismissing the appeal by the State. We support such conclusion with the following reasons., the Revision of assessment was done by the Assessing Officer invoking his power under Section 16(1) of the TNGST Act. The question would be as to whether th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... red whether the Assessing Officer could have invoked Section 36 of the TNGST Act and after examining the facts found that the Revision of assessment itself was the case of change of opinion and no finding has been recorded that there has been any suppression on the part of the dealer. 8.The Tribunal has given independent reasons to affirm the order passed by the First Appellate Authority. It has also examined as to under what circumstances the power conferred under Section 16 of the TNGST Act could be exercised and referred to the decision of the Hon'ble Supreme Court in the case of Commissioner of Sales Tax, UP Vs. Bhagawan Industries (P) Ltd., (reported in 31 STC 293). In the said decision, it was pointed out that if there are ..... X X X X Extracts X X X X X X X X Extracts X X X X
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