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2018 (7) TMI 1266 - HC - VAT and Sales TaxEnhancement of rate of tax - purchase and sale of food grains, pulses and oil seeds - case of revisionist is that though the survey was conducted at the business premises of the revisionist on 24.04.2014 by the SIB but so far as the loose parchas recovered from the business place of the revisionist are concerned, they do not belong to the revisionist - Held that:- This Court has noticed that the assessing authority has considered the survey report and further that the survey was also conducted at two other premises namely Raj Gharana Enterprises and Maa Durga Enterprises and admittedly both the aforesaid firms are related with the revisionist firm. The loose parchas clearly indicates and tallied with the dates of purchase, vehicle numbers, quantity, value and the name of persons etc. The parcha numbers did not describe the invoice number as well as the book number, therefore, it cannot be tallied with the books found at the time of survey at the business premises of the revisionist. The contention of the revisionist is not correct nor the same is based on any material. In fact, in the impugned order of the Tribunal, it is noticed that the figure being ₹ 4,97,300/- is wrongly typed/mentioned as ₹ 49,73,000/-which learned counsel for the revisionist has accepted - there is no error in the order of the tribunal. Even otherwise also, there are no discrepancies in the orders passed by the Tribunal and in fact the Tribunal has substantially reduced the turn over while confirming rejection of books of accounts. It is not a case where any legal issue is involved which can be decided by this Court under Section 58 of the U.P. VAT Act, 2008. Revision dismissed.
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