Mrs. Chitra Venkataraman :- The assessee is on revision as against the order of the Tamil Nadu Sales Tax Appellate Tribunal, Chennai (main bench) dated September 27, 2000 passed in T.A. No. 698 of 1999. The assessment year under consideration is 1996-97.

It is seen from the order of the authorities below that the petitioner's business premises were inspected on September 23, 1996 by the Enforcement Wing Officials, wherein it was found that the day book was found posted up to May 30, 1996. The inspection further revealed that actual stock of Rs. 7,740 found was not supported by bills. Apart from that, inter-State purchases for Rs. 2,28,177 were not accounted for in the accounts. The inspection further revealed that as per the two slips recovered at the time of inspection, purchase for Rs. 3,097 was not accounted for. These defects were admitted in the statement at the time of inspection. Thus, the assessing officer made on best of judgment assessment on the actual suppression found and also estimated two times addition towards probable suppression. A notice was issued to the assessee on the said assessment, to which the assessee filed his reply on April 13, 1998 contending th