9911796707
TMI Blog2022 (3) TMI 630X X X X Extracts X X X X X X X X Extracts X X X X ..... order dated 28.02.2007 passed in CTSA No.24 of 2005 and quash the same. 2. The petitioner company is a registered dealer under the Tamil Nadu General Sales Tax Act (in short, TNGST) and Central Sales Tax (CST) and is an assessee on the file of the second respondent herein. The petitioner company is a dealer in ready made PVC doors and sintex water tanks and they have reported a total and taxable turnover of Rs. 52,65,438/- and Rs. 48,86,818/- respectively for the assessment year 2002-2003 under the TNGST Act. On 24.01.2003, an inspection was conducted in the business premises of the petitioner by the enforcement wing officials, during which stock difference of doors were noticed. The inspecting team have also noticed difference in stock t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nt has filed an appeal before the first respondent/Tribunal. The first respondent allowed the appeal by the order dated 28.02.2007 and set aside the order passed by the Appellate Authority holding that there is a discrepancy in the entries in the delivery challan which was also admitted by the employee of the petitioner company at the time of inspection. Further, the first respondent observed that the inspecting officers have found only 700 numbers of doors transferred, whereas the petitioner has indicated the total number of doors as 759 and therefore, there is a difference in the number of doors actually transferred. This order dated 28.02.2007 of the first respondent is challenged in this writ petition. 5. The learned counsel for the pe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2002, 15.07.2002 and 26.10.2002. The inspecting officers have however declined to consider the inward receipt of 223 numbers of doors covered under Delivery challan No.549 and erroneously counted the actual stock available. It is further stated that the first respondent did not consider that the petitioner purchased most of the PVC doors from M/s. Sintex Industries Limited, Chennai by paying sales tax, therefore, if at all there is suppression, it should be only the second sales at the hands of the petitioner and liable for re-sale tax only at 1%. Above all, the first respondent has passed the impugned order without verification of delivery challan and has not given specific finding with reference to the particular delivery challan in the s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of tax. Even the first respondent had perused the stock register at the time of hearing of the appeal and noticed that there were interpolations and the dealer was unable to co-relate the entries in the stock book. In the light of such findings rendered on facts, the learned Government Advocate prayed this Court that the order passed by the first respondent is based on available materials and it need not be interfered with by this Court. 7. Heard the learned counsel for the petitioner and the learned Government Advocate (Tax) for the second respondent. 8. The learned counsel for the petitioner mainly contended that the first respondent has passed the order, which is impugned in this writ petition, without physically verifying the delivery ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ention to evade payment of taxes and he was not in a position to correlate the findings of the inspecting officers. So the difference of 225 nos. of doors had not been correlated by the dealer and the assessment that was made as a turnover of Rs. 3,09,820/- by the Assessing Authority is restored setting aside the order of the Appellate Assistant Commissioner." 9. Thus, the Tribunal, on perusal of the stock register or the records relating to the case, has rendered a specific finding that there were interpolations made in the entries in the stock register and therefore, the plea of the petitioner cannot be accepted. Such a finding of fact rendered by the Tribunal is not required to be interfered with by this Court. On the whole, the various ..... X X X X Extracts X X X X X X X X Extracts X X X X
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