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2008 (2) TMI 847 - HC - VAT and Sales TaxDemand raised under the U.P. Trade Tax Act, 1948 and Central Sales Tax Act - Held that:- No evidence having been led by the dealer to explain the difference in stock, the view taken by the authorities below in rejecting the accounts book while determining the liability under the U.P. Trade Tax Act cannot be said to be unjustified. In any case all the three authorities have considered the material on record and have affirmed the rejection of accounts book. Further some relief have been granted by the appellate authority and further more by the Tribunal which is their estimation. This court in revisional jurisdiction is not inclined to make any other estimation. The finding, thus, with regard to rejection of accounts book and estimation of turnover being pure finding of fact does not call for interference in revisional jurisdiction. The authorities below have not recorded any finding with regard to the ingenuity of the form F. From the perusal of section 6A of the Act, if the burden had been discharged it would be deemed to be stock transfer. Since all the transactions of stock transfer were covered by form F submitted by the dealer and issued by the principal officer of other place after obtaining them from prescribed authority which in this case was the State of Delhi, the claim of the dealer that stock transfer would not have been rejected appears to be correct. Thus, the orders passed by the authorities below with regard to the liability under the Central Sales Tax Act cannot be sustained and are accordingly, set side. Revision relating to the assessment under the Central Sales Tax Act is allowed whereas the revision relating to assessment under the U.P. Trade Tax Act is dismissed.
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