TMI Blog2002 (7) TMI 776X X X X Extracts X X X X X X X X Extracts X X X X ..... ribunal in Appeal Nos. 127 of 2000 and 128 of 2000 preferred by applicant/revisionist as well as Appeal Nos. 277 of 2000 and 278 of 2000 preferred by the Commissioner. 1A. Heard Sri Bharatji Agrawal, learned Senior Advocate along with Sri Piyush Agrawal, learned counsel for the applicant/revisionist and Sri B.K. Pandey, learned Standing Counsel for the Commissioner/revenue and with the consent o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... axable turnover for 1997-98 under the Central Sales Tax Act of Rs. 4,50,09,163 on the basis of survey dated July 23, 1997 (annexure 1) on the ground that the perfumery prepared worth Rs. 29,25,110 and the job work was taken by the applicant. The value of sandalwood oil supplied by the person included for determining the taxable turnover of the applicant and the alleged difference of stock was not ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ged difference of stock of sandalwood oil. Learned Tribunal after perusing the original stock register has recorded a finding that it cannot be said stock register has been corrected subsequently as wrongly mentioned by the assessing authority. However even after recording all the findings of fact in favour of the applicant, the Trade Tax Tribunal has merely on the basis of the non-maintenance of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... es and I find that learned Tribunal has recorded the findings of fact in favour of the applicant and the explanation with regard to job work was accepted by the learned Tribunal, therefore, in view of the Indian Herbs Research and Supply Co., Saharanpur case STI 1999 All. 55 merely non-maintenance of manufacturing accounts as required under section 12 of "the Act" does not automatically mean that ..... X X X X Extracts X X X X X X X X Extracts X X X X
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