Where all purchase of goods were accounted in books in support of transported goods, Tribunal's order that there was no suppression of purchase cannot be faulted with

CST & VAT : Where all purchase of goods were accounted in books in support of transported goods, Tribunal's order that there was no suppression of purchase cannot be faulted with
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[2014] 50 taxmann.com 122 (Madras)
HIGH COURT OF MADRAS
State of Tamil Nadu
v.
S.M. Enterprises*
MRS. CHITRA VENKATARAMAN AND T.S. SIVAGNANAM, JJ.
TAX CASE (REVISION) NO. 51 OF 2009†
SEPTEMBER  25, 2013
Section 12, read with section 16, of the Tamil Nadu General Sales Tax Act, 1959 - Procedure to be followed by assessing authority - Department detained 100 cases of insulation varnish - Quantity in Bill was mentioned as 50 cases - 100 cases purchased from one 'M' was accounted in day book - Further, bill of purchase of 50 cases given to roving squad was also accounted for at ledger folio - Whether there was no purchase suppression to result in sale suppression - Held, yes - Whether assessment of additional quantity was to be cancelled and consequently, no penalty could be levied under section 12(5)(iii) - Held, yes [Para 4] [In favour of assessee]