9911796707
TMI Blog2007 (10) TMI 592X X X X Extracts X X X X X X X X Extracts X X X X ..... nt year 1991-92, the assessee had disclosed a net taxable turnover at Rs. 18,750 on which the admitted tax was Rs. 937.50. This was on account of the fact that the unit of the assessee was exempted under section 4A of the U. P. Trade Tax Act, 1948. The assessing authority rejected the account books of the assessee and determined net taxable turnover at Rs. 57,18,750.70. Aggrieved by the order of assessment dated July 18, 1995, the assessee filed an appeal under section 9 of the U.P. Trade Tax Act, 1948 before the Deputy Commissioner (Appeals), Trade Tax, Ghaziabad. The Deputy Commissioner (Appeals) by his order dated September 18, 1995 allowed the appeal of the assessee and accepted his books of account. Aggrieved by the appellate order, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... -packed stage could not be said to have been demonstrative of the fact that the assessee was trying to evade tax because that 75Kg. of mentha oil was in a pre-packed stage. He has argued that movement of mentha oil is impossible unless it is packed and it would have to enter in the RG-I register. He has also argued that the finding of mentha oil could not lead the department to come to a conclusion that there was any suppression of production or that the assessee was indulging in activities in order to evade imposition of sales tax and therefore it was also unjustified on the part of the department to enhance turnover on the basis of such finding. Learned counsel for the revisionist has argued that the first appellate court has examined th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is of such a petty amount, no adverse inference for determination of tax could have been made against the assessee. He has argued that such petty cash was not the result of sales transaction so as to bring an adverse inference from it for escapement of tax. In reply to the argument made by the learned counsel for the assessee, the learned Standing Counsel has argued that the order of the Tribunal is justified and he has argued that in fact the Tribunal has taken a proper view of the matter while making the enhancement because the Tribunal has scaled down enhancement amount made by the assessing officer on the basis of material, which was found on the date of inspection and it is for this reason, whereas the assessing officer has enhanced t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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