The petitioner is a dealer in groundnut and groundnut kernal, besides doing decordication work. They are assessee on the file of the second respondent. For the assessment year 1999-2000, the assessing officer assessed the petitioner on a total and taxable turnover of Rs.46,80,870/- and Rs.8,15,050/under section 12(1)(a) of the TNGST Act. Subsequently, on 29.06.1999, the business place of the petitioner was inspected by the Enforcement Wing Officials, during the course of which, it was found that there was stock difference in respect of groundnut and groundnut kernal; and certain records were recorded by issuance of D7 receipt. Hence, the assessment was revised and the reassessment order was passed on 31.10.2001, determining the total and taxable turnover at Rs.26,88,000/and levied penalty of Rs.1,61,280/- under section 16(2) of the TNGST Act. Challenging the same, the petitioner preferred an appeal before the Appellate Assistant Commissioner (CT), Pollachi / Appellate Authority, who allowed the appeal thereby setting aside the revision of assessment made by the assessing officer. Aggrieved over the order of the appellate authority, the State went on appeal before the first respondent / Tribunal. After hearing the arguments on both sides and upon perusal of the records, the Tribunal modified the order of the assessing officer and partly allowed the appeal by order dated 28.02.2007. Therefore, the petitioner is before this court with this writ petition for the aforesaid relief.
