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2020 (4) TMI 139 - HC - VAT and Sales TaxBest Judgement assessment - Merely on the basis, that at that time of the said inspection, the books of account were not found, the SIB Officers made an assessment on the basis of best judgment and raised a tax demand of ₹ 2,36,934.00 - HELD THAT:- It is not quite correct on the behalf of the learned counsel for the revisionist to submit that the assessment has been made solely on the basis or presumption that the books of account were not available. The decision of Chawlas Bricks Fields [2000 (7) TMI 999 - ALLAHABAD HIGH COURT] is on a different facts situation wherein it was only on the ground that the books of account were not available that the presumption was raised. However, in the present case it would indicate that non-availability of books of account has not been taken as a ground rather it was something which was seen and found at the time of survey, that is loading of oil cake in vehicle and the same did not match with the account books upon which the assessment has been made - Therefore, the aforesaid decision does not come to the rescue of the revisionist. As far as the other submission is concerned, the revisionist was not provided with the copy of SIB report. It will be relevant to mention that the same also does not merit consideration for the reason that this plea was neither raised by the revisionist at any point of time before the authorities nor before the appellate court below, accordingly this plea is being raised for the first time which does not countenance merit. This Court is of the opinion that there is no merit in the aforesaid revision and it is liable to be dismissed - Revision dismissed - decided against revisionist.
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