R. Chandrasekaran vs State of Tamil Nadu

R. Jayasimha Babu, J.—The assessee has come up in appeal against the order of the Joint Commissioner, who suo motu revised the order of the Appellate Assistant Commissioner and has held that the assessee''s inter-State sales are taxable at the rate of 4 per cent and it has been found by the Joint Commissioner that the assessee had only produced bought notes in respect of the purchases said to have been made by it of oil-cakes and that there was no proof that such purchases had actually taken place. The bought notes themselves were regarded as insufficient to establish that there had been a prior sale and that the sales effected by the assessee were second sales. The Commissioner, therefore, restored the order of the assessing officer, who had held that the sales were taxable at multi-point rate.

The findings arrived at by the Commissioner are findings of fact and are plausible on the evidence available on record. We find no error of law in the order impugned, calling for our interference. The appeal is dismissed. No costs.

Appeal dismissed.