TMI Blog2013 (12) TMI 801X X X X Extracts X X X X X X X X Extracts X X X X ..... r in respect of the central sales also even though a finding was returned that the assessee revisionist has not shown any central sales. No other reason or any material in support so as to assess the assessee revisionist under the Central Sales Tax has been pointed out -In the absence of any material to show that the assesee revisionist was indulging any central sales, the authorities were not justified in making best judgment assessment in respect of central sales - Accordingly, the assessment of the taxable turnover under the central sales and consequential tax liability thereon is held to be illegal - Decided Partly in favour of assessee. - Sales/Trade Tax Revision No. - 1657 of 2007, Sales/Trade Tax Revision No. - 1658 of 2007 - - - Da ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ts of account books. The aforesaid finding is finding of fact which has not been disturbed by any authority upto the stage of tribunal and therefore, requires no interference in exercise of revisional jurisdiction. The next submission of learned counsel for the assessee revisionist is that in respect of U.P. sales the assessment of turnover has been made on the basis of high consumption of electricity which is not a relevant factor for determining the taxable turnover. A Division Bench of this court way back in the year 1971 in the case of M/s Mahabir Prasad Jagdish Prasad Vs. The Commissioner of Sales Tax 1971 U.P.T.C.-43 held that the consumption of electricity constitute a good material for initiating proceedings under Section 21 of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ngineer Works, Allahabad Vs. Commissioner of Sales Tax 2001 U.P.T.C.-305 and it was held as under:- "Once the books of accounts having been rejected, the turnover has to be determined by best judgment assessment and element of guess work is always there. In the case of best judgment assessment, the consumption of electricity may be taken into consideration while determining the turnover." Even the Apex Court in Melton India Vs. Commissioner of Trade Tax U.P. 2007 U.P.T.C. 401 approved that where books of accounts of the assessee have been rejected for various reasons and there is excessive power consumption, it prima facie establishes the assessee's intention to suppress the production and the turnover and thus impliedly approved estima ..... X X X X Extracts X X X X X X X X Extracts X X X X
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