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2008 (8) TMI 851 - ALLAHABAD HIGH COURTRejection of account books - suppression of production and sale - Held that:- Non-production of the books of account at the time of survey is a relevant factor which can be considered by the assessing authority. It has been further laid down that the burden is upon assessee to give plausible explanation as to why no adverse inference should be drawn. On the facts and circumstances of the present case, the explanation given by the dealer having not been accepted, thus find that the rejection of the account books is perfectly justified. But there is some substance in the argument of the learned counsel for the applicant that there is no material in possession of the Department to show that the brick-kiln was fired on April 1, 1987, therefore, hold that the brick-kiln was fired on April 11, 1987. The period from April 1, 1987 to April 10, 1987 should be deducted from 91 days of the firing as was determined by the Tribunal.The firing period is reduced to 81 days. The Tribunal shall calculate the production of bricks for 81 days and pass consequential order accordingly. The revision succeeds and is allowed in part as indicated above.
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