Assessee challenged a Tribunal order confirming turnover addition for unproven second sales of groundnut kernels and pods for 1983-84 under the Tamil Nadu General Sales Tax Act, 1959. The High Court found concurrent findings of the appellate authorities that the assessee had no material to establish purchases and dismissed the writ petition.
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2024:MHC:3707
W.P.No.4381 of 2008
IN THE HIGH COURT OF JUDICATURE AT MADRAS
Dated: 13.08.2024
CORAM
THE HONOURABLE DR. JUSTICE ANITA SUMANTH and THE HONOURABLE MR. JUSTICE G.ARUL MURUGAN
W.P.No.4381 of 2008 & M.P.No.1 of 2008
Tvl.Lakshmi Mills, Rep. by its Proprietor P.Jaganathan, 143/A, Pernampet Road, Gudiyatham, Vellore District.
... Petitioner
Vs
rep. by its Secretary,
... Respondents
PRAYER : Writ Petition filed under Article 226 of the Constitution of India praying to issue a Writ of Certiorari to call for the records of the first respondent in
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W.P.No.4381 of 2008
T.A.No.439/2003 dated 14.09.2007 and quash the same as illegal, arbitrary and against the provision of the Act.
For Petitioner : Mr.S.Kaarthick for Mr.A.Chandrasekaran
For Respondents : Mr.V.Prashanth Kiran Government Advocate
O R D E R
(Order of the Court was made by Dr.ANITA SUMANTH,J.)
Heard Mr.S.Kaarthick, learned counsel on behalf of Mr.Chandrasekaran, learned counsel for the petitioner and Mr.V.Prashanth Kiran, learned Government Advocate for the respondents.
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W.P.No.4381 of 2008
been detailed and the matter should be re-visited by the Assessing Authority. The AAC places the burden on the Revenue to prove that the first sellers were not actually in existence or that the sellers had not issued sales bills, which is contrary to the mandate under Section 10 of the Act, which places the onus on the person making the claim to establish such claim in accordance with law.
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W.P.No.4381 of 2008
purchase turnover of a sum of Rs.51,87,794/-. Hence, nothing remains as far as this matter is concerned. As against the confirmation of taxability of Rs.21,09,914/-, the petitioner went on second appeal and the findings of the AAC to the effect that there was no material to establish such purchases has been confirmed by the Tribunal.
Writ Petition is dismissed. Connected Miscellaneous Petition is closed.
sl Index:Yes/No Speaking order Neutral Citation: Yes
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W.P.No.4381 of 2008
To
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W.P.No.4381 of 2008
Dr.ANITA SUMANTH,J AND G.ARUL MURUGAN,J.
sl
W.P.No.4381 of 2008 & M.P.No.1 of 2008
13.08.2024
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1 issue framed by the court
Whether the Tribunal correctly confirmed the addition of Rs.21,09,914/- to turnover where the assessee failed to prove second sales of groundnut kernels and pods under Section 10 of the Act.
2 provisions across 2 enactments
Tvl.Lakshmi Mills, Rep. by its Proprietor P.Jaganathan
The Tamil Nadu Sales Tax Appellate Tribunal (MB)
The Appellate Assistant Commissioner (CT), Vellore
The Deputy Commercial Tax Officer, Gudiyatham Assessment Circle
Anita Sumanth
G.Arul Murugan
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
