2019 (4) TMI 2033

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..... . BHAVANI SUBBAROYAN For the Petitioner : Mr.S.Ramanathan (in all the writ petitions) For the Respondent : Mr.V.Haribabu Additional Government Pleader (Tax) (in all the writ petitions) COMMON ORDER [T.S. SIVAGNANAM, J.] We have heard Mr.S.Ramanathan, learned counsel for the petitioner in all the cases and Mr.V.Hari Babu, learned Additional Government Pleader appearing for the respondents in a .....

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..... and allowed the appeal. We refer to the findings rendered by the appellate authority which is quoted herein below: "As regard slip No.7, the examination of the entries No.12/11.10.99 for Rs. 40,000/- reveal no sale of goods. The Assessing Authority has not proved that the amount noted was the sale amount realized on a concluded sale. There was no delivery or sale of goods nor transport of goods .....

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..... etitioner or denied having purchased material from the petitioner, therefore concluded that the quotations have fructified into sale. The finding rendered by the Tribunal is absolutely incorrect and the finding referred by the First Appellate Authority is fully justified and there were no grounds to reverse such a finding. 5. In the result, the writ petitions are allowed and the order passed by t .....

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