ORDER P. P. S. Janarthana Raja :- This tax case revision is transferred from the Special Tribunal after its abolition as per section 3 of the Special Tribunal Repealing Act. The assessee is a small-scale industry undertaking supply of various items like sanitary goods, cement information board, cement bench, bleaching powder, licence plate, phenyle, electrical goods, hand pumpsets, PVC pipes, etc., to Panchayat Unions and other Government local bodies. The assessment year is 1986-87. The petitioner has been originally assessed on a total taxable turnover of Rs. 1,90,945. Subsequently, the petitioner's business place was inspected by the officer of the enforcement wing on August 5, 1989 and the assessing officer revised the order under section 16 of the TNGST Act and determined the total turnover at Rs. 3,76,211. While completing the assessment, the assessing officer made addition of Rs. 1,85,266 and also levied penalty of Rs. 8,244 under section 12(3) of the TNGST Act. Aggrieved by that order, the assessee filed an appeal before the Appellate Assistant Commissioner, Madurai. The Appellate Assistant Commissioner dismissed the appeal and confirmed the order of assessment. As against the said order, the assessee has filed an appeal before the Tamil Nadu Sales Tax Appellate Tribunal, Madurai and the Tribunal has dismissed the appeal confirming the order of the lower authorities. Aggrieved against the said order, the petitioner filed an appeal before the Tamil Nadu Taxation Special Tribunal, Madras and after abolition of the same, it has now been transferred to this court and renumbered as Tax Case Revision No. 2057 of 2006.