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2020 (3) TMI 819 - HC - VAT and Sales TaxBest Judgement assessment - enhancement of taxable turnover - rejection of books of accounts - Section 8-A of the U.P. Trade Tax Act, 1948 as well as under Section 7(1)(2) of the Central Sales Tax Act - HELD THAT:- The Commercial Tax Tribunal, while passing the impugned order has recorded a fact that even previously in the year 1995-96, the books of accounts were rejected and the best judgment assessment was carried out. The findings of the Special Investigation team for the assessment year 1996-97 with regard to the fact that no books of account were found and no manufacturing activity was carried out no explanation for the same was given by the revisionist either before the authorities below of before this Court. The Tribunal has looked into all the aspects of the matter and considered the ground raised by the revisionist and has rightly upheld the rejection of the books of account of the revisionist and the assessment order passed by the Assessing Authority. The tribunal has also considered all the fact that the revisionist was a registered dealer with U.P. Khadi and Gramodyog Board and was supplying goods to Khadi Gramodyog. The findings recorded that the large amount of iron procured which was used in manufacturing was sham and such large quantity of iron could not have been procured which also does not tally with the output of the revisionist and after considering the entire proceedings the Tribunal has rightly upheld the rejection of books of account by the Assessing Authority and the same requires no interference. Revision dismissed.
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