2026-VIL-622-MAD
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VAT High Court Cases

Tamil Nadu General Sales Tax Act, 1959 - Physical stock verification, Uniformity of assessment across commodities in tax proceedings - Assessing Officer, relying on the Inspection Officer's report without conducting personal physical verification, passed an assessment order determining tax liability based on the alleged stock suppression - Whether the Tribunal erred in endorsing the stock variations without questioning the feasibility of measuring approximately 97,000 square feet of stock through eye estimation and whether the authorities applied a different yardstick for different commodities by deleting suppression for ceramic tiles while sustaining it for marbles, cuddapah and granites from the same inspection - HELD - The fact-finding authorities have correctly concluded that physical stock verification was conducted and the suppression was identified, not merely through visual estimation but through actual physical verification. The assessee's contention regarding the impossibility of measuring stocks through estimation is rejected as the records demonstrate physical stock verification to the extent of the amount mentioned in the Appellate Authority's order. The assessee has failed to produce any contra documentary evidence regarding stock and purchase. Regarding the apparent inconsistency in treating different commodities, no different yardstick has been applied rather, different commodities have been treated differently because different reasoning and evidence are available for each commodity. The deletion of suppression for ceramic tiles is supported by cogent reasoning and evidence, specifically the acceptance of the explanation provided through document D7 regarding freight charges being merely for commission purposes. Conversely, no such plausible explanation or supporting evidence exists for cuddapah stones and granites, therefore the outcome cannot be uniform for dissimilar facts and explanations. The principle that similar facts must receive similar treatment cannot be invoked when the facts, evidence and explanations are materially different - The Tax Case Revision is dismissed
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