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IN THE HIGH COURT OF JUDICATURE AT MADRAS
N.ANAND VENKATESH, K.K.RAMAKRISHNAN, JJ
Tvl. Jayalakshmi Traders – Appellant
Versus
The State of Tamilnadu, Rep. by The Commercial Tax Officer, Woraiyur Assessment Circle, Trichy. – Respondent
| Table of Content |
|---|
| 1. revision against tribunal's tax order. (Para 1 , 2) |
| 2. inspection revealed stock discrepancies and proceedings. (Para 3 , 4 , 6) |
| 3. sister concern claim unsubstantiated by evidence. (Para 7 , 8 , 9) |
| 4. no legal question; revision dismissed. (Para 10) |
O R D E R
(Order of the Court was made by N.ANAND VENKATESH, J) This revision has been filed under Section 60 of the Tamil Nadu Value Added Tax Rules , 2007, against the order passed by the Tamil Nadu Sales Tax Appellate Tribunal (Additional Bench), Coimbatore, in Appeal No.81 of 2022 and Cross-Objection Petition No.52 of 2022, dated 19.08.2025.
2. Heard the learned counsel for the petitioner and carefully perused the materials available on record.
3. The petitioner is a distributor of Mangalore Ganesh Beedies for Trichy District. An inspection was conducted by Enforcement Wing Officer on 12.09.2015. On verification, the actual stock was ascertained and it was compared with the books of accounts and it revealed stock discrepancies and relative sales suppression. In view of the same, a pre- revision notice was issued for the years 2015 – 2016 by assessing the suppressed turn over.
4. In response to the pre-revision notice,
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