1 BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT DATED: 03.05.2017 CORAM THE HON'BLE MR.JUSTICE T.S.SIVAGNANAM and THE HON'BLE MR.JUSTICE P.VELMURUGAN T.C(R) No.261 of 2011 The State of Tamil Nadu rep.by the Deputy Commissioner (CT), Madurai Division, Madurai. ... Petitioner -vs- Tvl. Solaimalai Granites, Madurai. ... Respondent Revision petition is presented to the Tamil Nadu Taxation Special Tribunal to revise the order of the Sales Tax Appellate Tribunal (AB) Madurai dated 20/12/2002 in Madurai Tribunal Appeal No.1067/2001 of Tvl Solaimalai Granites, Madurai for the assessment years 1997-98. For Petitioner : Mr.R.Karthikeyan Additional Government Pleader O R D E R [Order of the Court was made by T.S.SIVAGNANAM, J.] Heard Mr.R.Karthikeyan, learned Additional Government Pleader, appearing for the petitioner. 2.This Revision is directed against the order passed by the Sales Tax Appellate Tribunal (AB) Madurai in MTA No.1067/2001 dated 20.12.2001. 3.The Tribunal after considering the factual issues, partly dismissed the appeals filed by the dealer and partly remanded certain aspects for fresh consideration by the Assessing Officer. Aggrieved by the same, the Revenue is before us by way of this Revision Petition, contending that the Sales Tax Appellate Tribunal failed to note that Form XX declarations, used by the https://hcservices.ecourts.gov.in/hcservices/ 2 dealers relating to the transactions effected by them, which were collected from the check post, were not brought to accounts. Further, verification of Form XXIV register reveals that large number of Form XX declarations issued by the dealers were not accounted for in their books. Further, it is submitted that the Appellate Tribunal without offering adequate opportunity to the revenue, partly allowed the appeals filed by the dealer. 4.After hearing the learned Additional Government Pleader for the petitioner and carefully perusing the materials placed on record, we find that all the issues raised by the petitioner before this Court are factual in nature which have been fully considered by the Appellate Tribunal and in fact it has re- appreciated the documents placed before it. Thus, we find no reason to take a different view than what has been recorded by the Appellate Tribunal which are factual. Hence, this Revision is dismissed. No costs. Sd/- Assistant Registrar (AE) /True copy/ Sub Assistant Registrar To: 1. The Additional Judicial Member, TamilNadu Sales Tax Appellate Tribunal(AB),Madurai. 2. The Appellate Assistant Commissioner (CT), Madurai (South), Madurai. 3. The Commercial Tax Officer, Madurai Rural(South), Madurai. +1 CC to THE SPECIAL GOVERNMENT PLEADER, SR No. 55559. MJ PSM/MMS/SAR3/31.05.2017/2P/5C T.C(R)No.261 of 2011 03.05.2017 https://hcservices.ecourts.gov.in/hcservices/