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2020 (2) TMI 178 - HC - VAT and Sales TaxRestoration of assessment order - rejection of book-version and determining taxable turnover of imported goods - rejection of book version of the revisionist on the basis of survey conducted at the premises of another dealer - opportunity of cross-examination not provided - U.P. Trade Tax Act, 1948 - whether the Tribunal has rightly up held the order of imposition of tax which was based on the survey made of the premises of M/s Gomti Interiors wherein certain loose papers were found which were estimates prepared by the revisionist while dispatching the goods to the purchaser? HELD THAT:- While rejecting the books of account, it has no where stated by any of the taxing authority below that it was in the course of business that estimates were sent alongwith the goods to the purchaser and bill was submitted only subsequently which included only the goods actually supplied to the purchaser excluding the goods which were returned by the purchaser. The Revenue has not disputed this fact before any of the authorities below - Second aspect which needs consideration is as to whether in supplying the goods the revisionist was engaged in purchases from outside the State for which declaration and Form is required to be obtained from the respondent. It is admitted case that the revisionist had not obtained any goods from outside the State and also that no goods were purchased from the unregistered dealers, was exempted from tax. In the light of provisions of contained in Section 3A of the Act, 1948, the revisionist had infact declared goods purchased by him from the registered dealers and the First Appellate Authority has also considered the fact that in subsequent years also no tax has been imposed on the revisionist. The Tribunal has failed to discharge its duty while accepting the plea of the Revenue. The finding of fact recorded by the first Appellate Authority that there was no material with the Revenue to conclude that the goods were either imported from outside the State or purchased from unregistered dealers, cannot be set aside lightly on the basis of apprehension expressed by the Revenue and therefore in the peculiar facts of the case the questions are decided in favour of assessee and against the Revenue. Revision allowed.
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