V.Rengasamy, J. Vice -Chairman - (1.) THESE tax revision cases have been filed against the orders of the Appellate Tribunal (Second Additional Bench, Chennai) in T.A. Nos. 820 of 1985, 926 of 1985, 3090, 3091 of 1984 and 1187 of 1984. All these tax revision cases arise on the common question of law as to the shortage in the quantity of prawns intended for export. Eventhough there are certain other points considered by the lower Appellate Tribunal while dismissing the above appeals particularly the sale of chemicals to the value of Rs. 87,569 concerned in T.C.R. No. 330 of 1997 and sale of a van by the assessee in T.C.R. No. 363 of 1997 for a sum of Rs. 2,60,000 and these amounts have been included in the turnover for assessment and the lower Appellate Tribunal has held that these amounts are taxable, in the memorandum of the revision the assessee has not raised any point in respect of these assessments and the learned Senior Counsel Mr. C. Natarajan, also did not argue anything about the levy of tax on those turnovers. His argument is only on the question of tax for the shortage in shipping the prawns. Therefore, we are not interfering with the orders of the Appellate Tribunal in respect of its finding for the assessment on the sale of chemicals and van.
(2.) AS there is a common question arising in all these revisions they were heard together and common order is passed. In order to make the facts more clear and for proper understanding of the case, the quantity of prawns purchased by the assessees and the quantity exported by them has to be referred to in detail.
(3.) ALL these petitioners in these revisions are sea -food exporters. The petitioner in T.C.R. No. 329 of 1997 purchased 1,88,546 kgs. of prawns to the value of Rs. 1,29,93,675 during the assessment year 1983 -84 and he exported only 1,60,390 kgs. and the closing account showed the stock of 14,936 kgs. Therefore, there was shortage of 13,219 kgs. of prawns which was neither exported nor found in the stock book. Similarly, in T.C.R. No. 330 of 1997 the assessee had purchased 2,61,808 kgs. and he had shipped only 1,62,997 kgs. The closing stock showed 27,984 kgs. only. Therefore, there was shortage of 70,827 kgs. which was neither exported nor found in the accounts. In T.C.R. Nos. 363 of 1997 and 364 of 1997 the assessee had purchased 69,148.450 kgs. in 1980 -81 and exported 28,820 kgs., 3,678.450 kgs. of prawn is said to be the shortage in that year and the same assessee purchased 7,03,287.850 kgs. in 1981 -82 and shipped only 6,37,880 kgs. making a shortage of 70,159.350 kgs. In T.C.R. No. 59 of 1997 in the assessment year 1982 -83 the assessee purchased 1,18,349.200 kgs. of prawns and exported 1,05,479.250 kgs. leaving the unexplained shortage of 12,869.950 kgs.;