The assesses were dealers in Tea.

A scrutiny of the assessment file and the details in Annexure-I, revealed that the dealer had effected Stock Transfer receipts from local registered dealers without payment of VAT. The Commodity TEA is taxable @4% at every point of sale in this state under TNVAT Act. There is no provision for the receipts of the stock, even from the principal without payment of tax. In this regard Rule 7(2) & 7(3) of TNVAT Rules may also be referred to. The total stock value received during 2007-08 was Rs.5,64,69,584/- and during 2008-09 was Rs.4,11,47,513/-. It was seen that out of this stock this assessee had effected sales under section 5(1) or 5(3) of CST Act and also stock transferred to their branches in the other states. The tax payable @4% on the stock value received would work out to Rs.22,58,783/- for 2007-08 and Rs.16,45,900/- for 2008-09. This is brought to notice. In reply the assesseing officer stated that the issues pointed out by the audit will be examined, appropriate action taken and result intimated to the audit in due course. The assesses were dealers in Tea. A scrutiny of the assessment file and the details in Annexure-I, revealed that the dealer had effected Stock Transfer receipts from local registered dealers without payment of VAT. The Commodity TEA is taxable @4% at every point of sale in this state under TNVAT Act. There is no provision for the receipts of the stock, even from the principal without payment of tax. In this regard Rule 7(2) & 7(3) of TNVAT Rules may also be referred to. The total stock value received during 2007-08 was Rs.5,64,69,584/- and during 2008-09 was Rs.4,11,47,513/-. It was seen that out of this stock this assessee had effected sales under section 5(1) or 5(3) of CST Act and also stock transferred to their branches in the other states. The tax payable @4% on the stock value received would work out to Rs.22,58,783/- for 2007-08 and Rs.16,45,900/- for 2008-09. This is brought to notice. In reply the assesseing officer stated that the issues pointed out by the audit will be examined, appropriate action taken and result intimated to the audit in due course. The assesses were dealers in Tea. A scrutiny of the assessment file and the details in Annexure-I, revealed that the dealer had effected Stock Transfer receipts from local registered dealers without payment of VAT. The Commodity TEA is taxable @4% at

every point of sale in this state under TNVAT Act. There is no provision for the receipts of the stock, even from the principal without payment of tax. In this regard Rule 7(2) & 7(3) of TNVAT Rules may also be referred to. The total stock value received during 2007-08 was Rs.5,64,69,584/- and during 2008-09 was Rs.4,11,47,513/-. It was seen that out of this stock this assessee had effected sales under section 5(1) or 5(3) of CST Act and also stock transferred to their branches in the other states. The tax payable @4% on the stock value received would work out to Rs.22,58,783/- for 2007-08 and Rs.16,45,900/- for 2008-09. This is brought to notice. In reply the assesseing officer stated that the issues pointed out by the audit will be examined, appropriate action taken and result intimated to the audit in due course. The assesses were dealers in Tea. A scrutiny of the assessment file and the details in Annexure-I, revealed that the dealer had effected Stock Transfer receipts from local registered dealers without payment of VAT. The Commodity TEA is taxable @4% at every point of sale in this state under TNVAT Act. There is no provision for the receipts of the stock, even from the principal without payment of tax. In this regard Rule 7(2) & 7(3) of TNVAT Rules may also be referred to. The total stock value received during 2007-08 was Rs.5,64,69,584/- and during 2008-09 was Rs.4,11,47,513/-. It was seen that out of this stock this assessee had effected sales under section 5(1) or 5(3) of CST Act and also stock transferred to their branches in the other states. The tax payable @4% on the stock value received would work out to Rs.22,58,783/- for 2007-08 and Rs.16,45,900/- for 2008-09. This is brought to notice. In reply the assesseing officer stated that the issues pointed out by the audit will be examined, appropriate action taken and result intimated to the audit in due course. The assesses were dealers in Tea. A scrutiny of the assessment file and the details in Annexure-I, revealed that the dealer had effected Stock Transfer receipts from local registered dealers without payment of VAT. The Commodity TEA is taxable @4% at every point of sale in this state under TNVAT Act. There is no provision for the receipts of the stock, even from the principal without payment of tax. In this regard Rule 7(2) & 7(3) of TNVAT Rules may also be referred to. The total stock value received during

2007-08 was Rs.5,64,69,584/- and during 2008-09 was Rs.4,11,47,513/-. It was seen that out of this stock this assessee had effected sales under section 5(1) or 5(3) of CST Act and also stock transferred to their branches in the other states. The tax payable @4% on the stock value received would work out to Rs.22,58,783/- for 2007-08 and Rs.16,45,900/- for 2008-09. This is brought to notice. In reply the assesseing officer stated that the issues pointed out by the audit will be examined, appropriate action taken and result intimated to the audit in due course. The assesses were dealers in Tea. A scrutiny of the assessment file and the details in Annexure-I, revealed that the dealer had effected Stock Transfer receipts from local registered dealers without payment of VAT. The Commodity TEA is taxable @4% at every point of sale in this state under TNVAT Act. There is no provision for the receipts of the stock, even from the principal without payment of tax. In this regard Rule 7(2) & 7(3) of TNVAT Rules may also be referred to. The total stock value received during 2007-08 was Rs.5,64,69,584/- and during 2008-09 was Rs.4,11,47,513/-. It was seen that out of this stock this assessee had effected sales under section 5(1) or 5(3) of CST Act and also stock transferred to their branches in the other states. The tax payable @4% on the stock value received would work out to Rs.22,58,783/- for 2007-08 and Rs.16,45,900/- for 2008-09. This is brought to notice. In reply the assesseing officer stated that the issues pointed out by the audit will be examined, appropriate action taken and result intimated to the audit in due course. The assesses were dealers in Tea. A scrutiny of the assessment file and the details in Annexure-I, revealed that the dealer had effected Stock Transfer receipts from local registered dealers without payment of VAT. The Commodity TEA is taxable @4% at every point of sale in this state under TNVAT Act. There is no provision for the receipts of the stock, even from the principal without payment of tax. In this regard Rule 7(2) & 7(3) of TNVAT Rules may also be referred to. The total stock value received during 2007-08 was Rs.5,64,69,584/- and during 2008-09 was Rs.4,11,47,513/-. It was seen that out of this stock this assessee had effected sales under section 5(1) or 5(3) of CST Act and also stock transferred to their branches in the other states. The tax payable @4% on

the stock value received would work out to Rs.22,58,783/- for 2007-08 and Rs.16,45,900/- for 2008-09. This is brought to notice. In reply the assesseing officer stated that the issues pointed out by the audit will be examined, appropriate action taken and result intimated to the audit in due course. The assesses were dealers in Tea. A scrutiny of the assessment file and the details in Annexure-I, revealed that the dealer had effected Stock Transfer receipts from local registered dealers without payment of VAT. The Commodity TEA is taxable @4% at every point of sale in this state under TNVAT Act. There is no provision for the receipts of the stock, even from the principal without payment of tax. In this regard Rule 7(2) & 7(3) of TNVAT Rules may also be referred to. The total stock value received during 2007-08 was Rs.5,64,69,584/- and during 2008-09 was Rs.4,11,47,513/-. It was seen that out of this stock this assessee had effected sales under section 5(1) or 5(3) of CST Act and also stock transferred to their branches in the other states. The tax payable @4% on the stock value received would work out to Rs.22,58,783/- for 2007-08 and Rs.16,45,900/- for 2008-09. This is brought to notice. In reply the assesseing officer stated that the issues pointed out by the audit will be examined, appropriate action taken and result intimated to the audit in due course. The assesses were dealers in Tea. A scrutiny of the assessment file and the details in Annexure-I, revealed that the dealer had effected Stock Transfer receipts from local registered dealers without payment of VAT. The Commodity TEA is taxable @4% at every point of sale in this state under TNVAT Act. There is no provision for the receipts of the stock, even from the principal without payment of tax. In this regard Rule 7(2) & 7(3) of TNVAT Rules may also be referred to. The total stock value received during 2007-08 was Rs.5,64,69,584/- and during 2008-09 was Rs.4,11,47,513/-. It was seen that out of this stock this assessee had effected sales under section 5(1) or 5(3) of CST Act and also stock transferred to their branches in the other states. The tax payable @4% on the stock value received would work out to Rs.22,58,783/- for 2007-08 and Rs.16,45,900/- for 2008-09. This is brought to notice.

In reply the assesseing officer stated that the issues pointed out by the audit will be examined, appropriate action taken and result intimated to the audit in due course. The assesses were dealers in Tea. A scrutiny of the assessment file and the details in Annexure-I, revealed that the dealer had effected Stock Transfer receipts from local registered dealers without payment of VAT. The Commodity TEA is taxable @4% at every point of sale in this state under TNVAT Act. There is no provision for the receipts of the stock, even from the principal without payment of tax. In this regard Rule 7(2) & 7(3) of TNVAT Rules may also be referred to. The total stock value received during 2007-08 was Rs.5,64,69,584/- and during 2008-09 was Rs.4,11,47,513/-. It was seen that out of this stock this assessee had effected sales under section 5(1) or 5(3) of CST Act and also stock transferred to their branches in the other states. The tax payable @4% on the stock value received would work out to Rs.22,58,783/- for 2007-08 and Rs.16,45,900/- for 2008-09. This is brought to notice. In reply the assesseing officer stated that the issues pointed out by the audit will be examined, appropriate action taken and result intimated to the audit in due course. The assesses were dealers in Tea. A scrutiny of the assessment file and the details in Annexure-I, revealed that the dealer had effected Stock Transfer receipts from local registered dealers without payment of VAT. The Commodity TEA is taxable @4% at every point of sale in this state under TNVAT Act. There is no provision for the receipts of the stock, even from the principal without payment of tax. In this regard Rule 7(2) & 7(3) of TNVAT Rules may also be referred to. The total stock value received during 2007-08 was Rs.5,64,69,584/- and during 2008-09 was Rs.4,11,47,513/-. It was seen that out of this stock this assessee had effected sales under section 5(1) or 5(3) of CST Act and also stock transferred to their branches in the other states. The tax payable @4% on the stock value received would work out to Rs.22,58,783/- for 2007-08 and Rs.16,45,900/- for 2008-09. This is brought to notice. In reply the assesseing officer stated that the issues pointed out by the audit will be examined, appropriate action taken and result intimated to the audit in due course.

The assesses were dealers in Tea. A scrutiny of the assessment file and the details in Annexure-I, revealed that the dealer had effected Stock Transfer receipts from local registered dealers without payment of VAT. The Commodity TEA is taxable @4% at every point of sale in this state under TNVAT Act. There is no provision for the receipts of the stock, even from the principal without payment of tax. In this regard Rule 7(2) & 7(3) of TNVAT Rules may also be referred to. The total stock value received during 2007-08 was Rs.5,64,69,584/- and during 2008-09 was Rs.4,11,47,513/-. It was seen that out of this stock this assessee had effected sales under section 5(1) or 5(3) of CST Act and also stock transferred to their branches in the other states. The tax payable @4% on the stock value received would work out to Rs.22,58,783/- for 2007-08 and Rs.16,45,900/- for 2008-09. This is brought to notice. In reply the assesseing officer stated that the issues pointed out by the audit will be examined, appropriate action taken and result intimated to the audit in due course. The assesses were dealers in Tea. A scrutiny of the assessment file and the details in Annexure-I, revealed that the dealer had effected Stock Transfer receipts from local registered dealers without payment of VAT. The Commodity TEA is taxable @4% at every point of sale in this state under TNVAT Act. There is no provision for the receipts of the stock, even from the principal without payment of tax. In this regard Rule 7(2) & 7(3) of TNVAT Rules may also be referred to. The total stock value received during 2007-08 was Rs.5,64,69,584/- and during 2008-09 was Rs.4,11,47,513/-. It was seen that out of this stock this assessee had effected sales under section 5(1) or 5(3) of CST Act and also stock transferred to their branches in the other states. The tax payable @4% on the stock value received would work out to Rs.22,58,783/- for 2007-08 and Rs.16,45,900/- for 2008-09. This is brought to notice. In reply the assesseing officer stated that the issues pointed out by the audit will be examined, appropriate action taken and result intimated to the audit in due course. The assesses were dealers in Tea. A scrutiny of the assessment file and the details in Annexure-I, revealed that the dealer had effected Stock Transfer receipts from local registered dealers without payment of VAT. The Commodity TEA is taxable @4% at

every point of sale in this state under TNVAT Act. There is no provision for the receipts of the stock, even from the principal without payment of tax. In this regard Rule 7(2) & 7(3) of TNVAT Rules may also be referred to. The total stock value received during 2007-08 was Rs.5,64,69,584/- and during 2008-09 was Rs.4,11,47,513/-. It was seen that out of this stock this assessee had effected sales under section 5(1) or 5(3) of CST Act and also stock transferred to their branches in the other states. The tax payable @4% on the stock value received would work out to Rs.22,58,783/- for 2007-08 and Rs.16,45,900/- for 2008-09. This is brought to notice. In reply the assesseing officer stated that the issues pointed out by the audit will be examined, appropriate action taken and result intimated to the audit in due course. The assesses were dealers in Tea. A scrutiny of the assessment file and the details in Annexure-I, revealed that the dealer had effected Stock Transfer receipts from local registered dealers without payment of VAT. The Commodity TEA is taxable @4% at every point of sale in this state under TNVAT Act. There is no provision for the receipts of the stock, even from the principal without payment of tax. In this regard Rule 7(2) & 7(3) of TNVAT Rules may also be referred to. The total stock value received during 2007-08 was Rs.5,64,69,584/- and during 2008-09 was Rs.4,11,47,513/-. It was seen that out of this stock this assessee had effected sales under section 5(1) or 5(3) of CST Act and also stock transferred to their branches in the other states. The tax payable @4% on the stock value received would work out to Rs.22,58,783/- for 2007-08 and Rs.16,45,900/- for 2008-09. This is brought to notice. In reply the assesseing officer stated that the issues pointed out by the audit will be examined, appropriate action taken and result intimated to the audit in due course. The assesses were dealers in Tea. A scrutiny of the assessment file and the details in Annexure-I, revealed that the dealer had effected Stock Transfer receipts from local registered dealers without payment of VAT. The Commodity TEA is taxable @4% at every point of sale in this state under TNVAT Act. There is no provision for the receipts of the stock, even from the principal without payment of tax. In this regard Rule 7(2) & 7(3) of TNVAT Rules may also be referred to. The total stock value received during

2007-08 was Rs.5,64,69,584/- and during 2008-09 was Rs.4,11,47,513/-. It was seen that out of this stock this assessee had effected sales under section 5(1) or 5(3) of CST Act and also stock transferred to their branches in the other states. The tax payable @4% on the stock value received would work out to Rs.22,58,783/- for 2007-08 and Rs.16,45,900/- for 2008-09. This is brought to notice. In reply the assesseing officer stated that the issues pointed out by the audit will be examined, appropriate action taken and result intimated to the audit in due course. The assesses were dealers in Tea. A scrutiny of the assessment file and the details in Annexure-I, revealed that the dealer had effected Stock Transfer receipts from local registered dealers without payment of VAT. The Commodity TEA is taxable @4% at every point of sale in this state under TNVAT Act. There is no provision for the receipts of the stock, even from the principal without payment of tax. In this regard Rule 7(2) & 7(3) of TNVAT Rules may also be referred to. The total stock value received during 2007-08 was Rs.5,64,69,584/- and during 2008-09 was Rs.4,11,47,513/-. It was seen that out of this stock this assessee had effected sales under section 5(1) or 5(3) of CST Act and also stock transferred to their branches in the other states. The tax payable @4% on the stock value received would work out to Rs.22,58,783/- for 2007-08 and Rs.16,45,900/- for 2008-09. This is brought to notice. In reply the assesseing officer stated that the issues pointed out by the audit will be examined, appropriate action taken and result intimated to the audit in due course. The assesses were dealers in Tea. A scrutiny of the assessment file and the details in Annexure-I, revealed that the dealer had effected Stock Transfer receipts from local registered dealers without payment of VAT. The Commodity TEA is taxable @4% at every point of sale in this state under TNVAT Act. There is no provision for the receipts of the stock, even from the principal without payment of tax. In this regard Rule 7(2) & 7(3) of TNVAT Rules may also be referred to. The total stock value received during 2007-08 was Rs.5,64,69,584/- and during 2008-09 was Rs.4,11,47,513/-. It was seen that out of this stock this assessee had effected sales under section 5(1) or 5(3) of CST Act and also stock transferred to their branches in the other states. The tax payable @4% on

the stock value received would work out to Rs.22,58,783/- for 2007-08 and Rs.16,45,900/- for 2008-09. This is brought to notice. In reply the assesseing officer stated that the issues pointed out by the audit will be examined, appropriate action taken and result intimated to the audit in due course. The assesses were dealers in Tea. A scrutiny of the assessment file and the details in Annexure-I, revealed that the dealer had effected Stock Transfer receipts from local registered dealers without payment of VAT. The Commodity TEA is taxable @4% at every point of sale in this state under TNVAT Act. There is no provision for the receipts of the stock, even from the principal without payment of tax. In this regard Rule 7(2) & 7(3) of TNVAT Rules may also be referred to. The total stock value received during 2007-08 was Rs.5,64,69,584/- and during 2008-09 was Rs.4,11,47,513/-. It was seen that out of this stock this assessee had effected sales under section 5(1) or 5(3) of CST Act and also stock transferred to their branches in the other states. The tax payable @4% on the stock value received would work out to Rs.22,58,783/- for 2007-08 and Rs.16,45,900/- for 2008-09. This is brought to notice. In reply the assesseing officer stated that the issues pointed out by the audit will be examined, appropriate action taken and result intimated to the audit in due course. The assesses were dealers in Tea. A scrutiny of the assessment file and the details in Annexure-I, revealed that the dealer had effected Stock Transfer receipts from local registered dealers without payment of VAT. The Commodity TEA is taxable @4% at every point of sale in this state under TNVAT Act. There is no provision for the receipts of the stock, even from the principal without payment of tax. In this regard Rule 7(2) & 7(3) of TNVAT Rules may also be referred to. The total stock value received during 2007-08 was Rs.5,64,69,584/- and during 2008-09 was Rs.4,11,47,513/-. It was seen that out of this stock this assessee had effected sales under section 5(1) or 5(3) of CST Act and also stock transferred to their branches in the other states. The tax payable @4% on the stock value received would work out to Rs.22,58,783/- for 2007-08 and Rs.16,45,900/- for 2008-09. This is brought to notice.

In reply the assesseing officer stated that the issues pointed out by the audit will be examined, appropriate action taken and result intimated to the audit in due course. The assesses were dealers in Tea. A scrutiny of the assessment file and the details in Annexure-I, revealed that the dealer had effected Stock Transfer receipts from local registered dealers without payment of VAT. The Commodity TEA is taxable @4% at every point of sale in this state under TNVAT Act. There is no provision for the receipts of the stock, even from the principal without payment of tax. In this regard Rule 7(2) & 7(3) of TNVAT Rules may also be referred to. The total stock value received during 2007-08 was Rs.5,64,69,584/- and during 2008-09 was Rs.4,11,47,513/-. It was seen that out of this stock this assessee had effected sales under section 5(1) or 5(3) of CST Act and also stock transferred to their branches in the other states. The tax payable @4% on the stock value received would work out to Rs.22,58,783/- for 2007-08 and Rs.16,45,900/- for 2008-09. This is brought to notice. In reply the assesseing officer stated that the issues pointed out by the audit will be examined, appropriate action taken and result intimated to the audit in due course. The assesses were dealers in Tea. A scrutiny of the assessment file and the details in Annexure-I, revealed that the dealer had effected Stock Transfer receipts from local registered dealers without payment of VAT. The Commodity TEA is taxable @4% at every point of sale in this state under TNVAT Act. There is no provision for the receipts of the stock, even from the principal without payment of tax. In this regard Rule 7(2) & 7(3) of TNVAT Rules may also be referred to. The total stock value received during 2007-08 was Rs.5,64,69,584/- and during 2008-09 was Rs.4,11,47,513/-. It was seen that out of this stock this assessee had effected sales under section 5(1) or 5(3) of CST Act and also stock transferred to their branches in the other states. The tax payable @4% on the stock value received would work out to Rs.22,58,783/- for 2007-08 and Rs.16,45,900/- for 2008-09. This is brought to notice. In reply the assesseing officer stated that the issues pointed out by the audit will be examined, appropriate action taken and result intimated to the audit in due course.

The assesses were dealers in Tea. A scrutiny of the assessment file and the details in Annexure-I, revealed that the dealer had effected Stock Transfer receipts from local registered dealers without payment of VAT. The Commodity TEA is taxable @4% at every point of sale in this state under TNVAT Act. There is no provision for the receipts of the stock, even from the principal without payment of tax. In this regard Rule 7(2) & 7(3) of TNVAT Rules may also be referred to. The total stock value received during 2007-08 was Rs.5,64,69,584/- and during 2008-09 was Rs.4,11,47,513/-. It was seen that out of this stock this assessee had effected sales under section 5(1) or 5(3) of CST Act and also stock transferred to their branches in the other states. The tax payable @4% on the stock value received would work out to Rs.22,58,783/- for 2007-08 and Rs.16,45,900/- for 2008-09. This is brought to notice. In reply the assesseing officer stated that the issues pointed out by the audit will be examined, appropriate action taken and result intimated to the audit in due course.