State of Tamil Nadu Vs Tvl. Jain Marketing
Date: September 22, 2025
Court: High Court
Bench: Madras
Type: Miscellaneous
Judge(s)/Member(s): P.VELMURUGAN, K.K.RAMAKRISHNAN
Subject Matter
Tribunal's Acceptance of Post-Inspection Reconciliation Not Allowed
Summary
The Revenue filed a tax case challenging the order of the Sales Tax Appellate Tribunal, which deleted a determined sales suppression and a penalty imposed on the respondent-dealer for the year 1999-2000. The assessment was based on an inspection by t…
FULL TEXT OF THE JUDGMENT/ORDER OF MADRAS HIGH COURT This tax case has been filed by the Revenue against the order of the Sales Tax Appellate Tribunal (Additional Bench), Madurai, in M.T.S.A.No.350 of 2002, dated 16.07.2003. 2. The brief facts of the case are as follows: The respondent, a dealer, was assessed on a total and taxable turnover of Rs.3,31,97,425 and Rs.34,67,925, respectively, as agai…