2005 (3) TMI 756

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..... to the Assessment Year 1982-83 both under the U.P. Trade Tax Act and Central Sales Tax Act. 2. Dealer/opposite party (hereinafter referred to as Dealei ) was engaged in the business of manufacture and sale of Indian Made Foreign Liquor and rectified spirit. Books of account of the dealer were rejected and the turnover had been enhanced. Export pass fee has also been treated as part of the turn .....

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..... arate account of purchases made within the State of U.P. and outside the State of U.P. and the shortage loss of sheera was shown at 2.29 per cent. First Appellate Authority held that dealer is a manufacturer and the complete manufacturing account and sale account have been maintained and, thus, it was not required to maintain separate account of purchases made within the State of U.P. and outside .....

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