TMI Blog1991 (6) TMI 240X X X X Extracts X X X X X X X X Extracts X X X X ..... ted the genuineness of the transaction inasmuch as in the vouchers produced, there was no mention of sales tax licence number or foodgrain licence number. No challans or way-bills were also produced. An investigation was, therefore, made and it was found that there were no dealers of the aforesaid names at Gudiyari, Raipur. However, they found one Ajay Traders at Ramasagarpara, who stated that he carried no transaction whatsoever with the assessee. Contact was also made with Prakash Garage whose in-charge denied having transported any goods to Brajarajnagar where the assessee has its business either on September 4, 1979 or September 5, 1979. From these facts, the assessing officer concluded that the two purchase vouchers were fake and had b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... owing question for answer by this Court: "Whether, on the facts and in the circumstances of the case, the enhancement of the returned gross turnover by 25 per cent is arbitrary?" This is subject-matter of S.J.C. No. 40 of 1985. This apart, the following question was ordered to be referred to this Court for answer: "Whether, on the facts and in the circumstances of the case, the Tribunal was right to hold that the petitioner had suppressed the purchase of twenty-six bags of wheat and twenty-seven bags of gram although these purchases were reflected in the accounts of the dealer but on verification the selling dealer was found to be fictitious?" S.J.C. No. 53 of 1985 arises out of this. 5.. In so far as the first question is concern ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the same appeared to be somewhat excessive. The enhancement was, therefore, reduced to 25 per cent. It was observed by the majority members that in determining the enhancement, they had taken into consideration not only the value of suppression but also its frequency. The Chairman of the Tribunal, however, felt that the detection of excess stock related to one transaction and there was nothing on record to show that the assessee was frequently taking recourse to such transactions. The Assistant Commissioner of Sales Tax while enhancing the turnover by 50 per cent noted that the value of the goods involved in the case was Rs. 10,500 as against the daily average transaction of about Rs. 12,500. As, however, it is not known from the materials ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o be disturbed by the High Court on reference unless it appears that there was no evidence before the Tribunal upon which they, as reasonable men, could have come to the conclusion to which they have come; and this is so even though the High Court would on the evidence have come to a conclusion entirely different from that of the Tribunal. In other words, such a finding can be reviewed only on the ground that there is no evidence to support it or that it is perverse. 9.. From what has been stated while narrating the facts of the case, it cannot be said that there was no evidence before the Tribunal to come to the finding that the assessee had suppressed the purchase of 26 bags of wheat and 27 bags of gram. Shri Agrawal contends that if so ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s for examination by the taxing authorities. That was not done. Even after the assessee was told about the result of the investigation undertaken by the assessing officer, no effort was made to rebut the same by way of praying for examining anybody attached to those firms. As it was the case of the petitioner-assessee that it had made the purchases from the aforesaid firms, and as it was found on investigation that it was not so, it was the burden of the assessee to dislodge the finding arrived at by the investigating officer. Nothing having been done in this regard, it cannot be held that any illegality was committed in relying on the result of the investigation undertaken by the assessing authorities. Kalra Glue Factory's case [1987] 66 S ..... X X X X Extracts X X X X X X X X Extracts X X X X
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