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.No.282 of 2011 The State of Tamil Nadu rep.by the Deputy Commissioner of Comml.Texes, Tiruchirapalli Division, Tiruchirapalli. ... Petitioner -vs- Vijay Cements (P) Ltd., Ariyalur. ... Respondent Tax Case Revision petition is presented under Section 38(1) of the TNGST Act, 1959 (Rules 36 of the TNGST Rules, 1959) to revise the order of the Tamil Nadu Sales Tax Appellate Tribunal (ADDL.BENCH) Madurai in MTA.No.897/2001 dated 13.02.2004. 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 (Additional Bench) Madurai in MTA.No.897/2001 dated 13.02.2004. 3.The respondent dealer was finally assessed for the year 1994-95 under the provisions of the TNGST Act, 1959. Subsequently, their place of business and the place of their stockists were inspected by the department officials on 23.12.1996 and during the course of the said inspection, certain lorry registers, entrance gate registers and transport documents were recovered. Based on those records which were recovered during the course of inspection, the Assessing Officer revised the assessment for the said year under Section 16(1) of the Act, 1959 and also levied penalty. Similar such revision of assessment was made for the years 1995-96, 1996-97, both under the TNGST Act, 1959 as well as https://hcservices.ecourts.gov.in/hcservices/ 2 CST Act, 1956. The dealer preferred Appeals before the Appellate Assistant Commissioner (CT), Tiruchirapalli, disputing the turn over and the penalty which has levied on them. 4.The Appellate Assistant Commissioner, after perusing the records, which were placed before him, remanded the case back to the Assessing Officer for making a proper assessment, since the manufactured of PPC cement not authorised by the Central Exercise Department, estimated without reference to the decisions arrived at by the Central Exercise Department officials from the recovered records were held to be improper. Aggrieved by such order of remand, the dealers preferred Appeals before the Appellate Tribunal. 5.The Appellate Tribunal considered the factual matrix of the matter, examined all the records and by a detailed order, allowed the Appeals and set aside the order passed by the Appellate Assistant Commissioner and in certain other cases, with regard to assessment of the Central Sales Tax Act, the Appeal was dismissed and one of the appeals was partly allowed. The present Tax Case Revision pertains to assessment year 1995 – 96. 6.After hearing the learned Additional Government Pleader for the petitioner and carefully perusing the order passed by the Tribunal, we find that the tribunal has re-appriciated the documents placed before it and rendered a finding. This Court exercising revisional jurisdiction cannot examine correctness of the order of the Tribunal as if acting as a second appeal Court. Thus, no grounds are made out by the revenue much less a question of law to entertain this Petition. Hence, the same is dismissed. No costs. Sd/- Assistant Registrar(RTI) /True Copy/ Sub Assistant Registrar To 1. The Additional Judicial member, Tamil Nadu Sales Tax Appellate Tribunal, Additional Bench, Madurai. 2. The Deputy Commissioner (CT), Trichy Division, Trichy. 3. The Commercial Tax Officer, Ariyalur. +1cc to Special Government Pleader, SR.No.55550 T.C.No.282 of 2011 03.05.2017 SDS/MR/SAR 4/12.05.2017/2P/5C https://hcservices.ecourts.gov.in/hcservices/