9911796707
TMI Blog1998 (3) TMI 661X X X X Extracts X X X X X X X X Extracts X X X X ..... o be pointed out that the assessments both under the U.P. Trade Tax Act and the Central Sales Tax Act for the years in question were made in two parts. In this way four separate assessment orders were made and consequently four revisions have been filed. As common questions are involved which arise from the identical facts, it is convenient to dispose of all these revisions together. Heard learned Standing Counsel in support of these revisions. 2.. In the year in question the assessee carried on the business of manufacture and sale of rice. The turnover disclosed by the assessee was not accepted and the assessments were made on best judgment. On appeal against each assessment order a part relief was allowed in the quantum of turnover ass ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to a suspicion and may call for a deeper scrutiny of the accounts but in the absence of any other material the account books cannot be rejected on suspicion alone. In the present case also except for the allegation that the consumption of the electricity was more as compared to the other rice millers no other material was available which may go to show that the assessee was carrying on business outside the account books. On the contrary the account books maintained by the assessee were found acceptable in other respects. 4.. On the facts, in my opinion, the Tribunal was clearly right in setting aside the findings about the rejection of the account books. The rejection of the books of account is a serious matter and it cannot be done lightl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... charges the tax makes a substantive provision in this behalf There is no substantive provision under the Central Sales Tax Act requiring the payment of interest on Central sales tax which obliges the assessee to pay interest on delayed payment of tax due under that Act. The Supreme Court further held as under: "The substantive law that the sales tax authorities of the State must apply in assessing and collecting Central sales tax is the Central Sales Tax Act, 1956. In such application for procedural purposes alone, the provisions of the State Act are available. The provisions in the latter part of section 9(2) of the Central Sales Tax Act can be employed by the sales tax authorities of the State only if the Central Act makes a substantive ..... X X X X Extracts X X X X X X X X Extracts X X X X
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