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TMI Blog2008 (8) TMI 833X X X X Extracts X X X X X X X X Extracts X X X X ..... al, Kanpur in three connected Second Appeal Nos. 755 of 1993 for the assessment year 1987-88, 754 of 1993 for the assessment year 1988-89 and 756 of 1993 for the assessment year 1989-90 whereby and whereunder the Tribunal has dismissed all the three second appeals preferred by the dealer who is applicant in these revisions. The applicant is a registered dealer under the U.P. Trade Tax Act, 1948 a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uld have been accepted by the Department. In contra, the learned Standing Counsel submits that the applicant could not produce relevant account books for verification before the authority concerned and, therefore, they were justified to frame best judgment assessment order. Considered the respective submissions of the learned counsel for the parties and perused the record. It is not in dispute t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... thority, a stand was taken that the stock register has been lost. Instead of original, a duplicate stock register was sought to be produced. The authority below, however, refused to place any reliance on the duplicate stock register and in my view, rightly as the dealer could not explain as to how the duplicate stock register was got prepared. Besides the above, other documents, such as, purchase ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... epting the account books. The findings recorded by the Tribunal are essentially findings of fact based on appreciation of material on record. The apex court in Commissioner, Sales Tax, U.P. v. Mohan Brickfield [2006] 148 STC 638; [2007] 1 UPTC 1 and Commissioner of Sales Tax v. Kumaon Tractors & Motors [2002] 9 SCC 379 has held that this court possesses limited jurisdiction under section 11 of th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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