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IN THE HIGH COURT OF JUDICATURE AT MADRAS
N. Anand Venkatesh, K.K. Ramakrishnan, JJ
Tvl. Carmel Engineering – Appellant
Versus
The State of Tamil Nadu – Respondent
| Table of Content |
|---|
| 1. details inspection, assessment, appeals, and suppressions (Para 2 , 3 , 4 , 5) |
| 2. framing substantial questions of law (Para 6) |
| 3. review of appellate authority and tribunal findings (Para 7 , 8 , 9) |
| 4. tribunal erred ignoring verified delivery challan (Para 10 , 11 , 12 , 13) |
This Tax Case Revision has been filed under Section 38 of the TNGST Act, 1959 r/w Rule 30 of the TNGST Rules, 1959, against the order passed by the Tamil Nadu Sales Tax Appellate Tribunal (Additional Bench) Madurai, dated 20.09.2022 in Madurai Tribunal State Appeal No.162 of 2009.
2. The case of the petitioner is that they are the manufacturer and dealer in printing machines and an assessee on the file of the Commercial Tax Officer, Thirupparankundram Circle, Madurai. An inspection was conducted by the Enforcement Wing on 18.08.2005 and the officers were able to find some defects and accordingly, arrived at a stock difference to the tune of Rs.12,24,023/-. They also added 16.38% towards gross profit and arrived at the sales suppression at Rs.14,28,518/-. They further recovered 16 slips of papers allegedly containing business transaction and other books maintained in the place of business by i
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