Sayar Jewellers Vs State of Tamil Nadu
Date: July 13, 2026
Subject Matter
Trader's Revised Return Post-Inspection Insufficient to Avoid Full Tax, Additions, and Penalty
Summary
The High Court has dismissed the trader's revision petition, upholding the assessment, additions, and penalty levied for suppression of purchases and sales of gold and silver jewellery. The Court found that the trader's revised return, filed subseque…
FULL TEXT OF THE JUDGMENT/ORDER OF MADRAS HIGH COURT The Tax Case (Revision) is filed by the Trader, being aggrieved by the order passed by the Tamil Nadu Sales Tax Appellate Tribunal (Main Bench) in T.A.No.12 of 2009, dated 31.10.2012. 2. The revision petitioner is a trader in gold and silver jewellery, carrying on business within the assessment circle of the Commercial Tax Officer, Tiruvannamala…