Just a moment...

Report
ReportReport
Welcome to TaxTMI

We're migrating from taxmanagementindia.com to taxtmi.com and wish to make this transition convenient for you. We welcome your feedback and suggestions. Please report any errors you encounter so we can address them promptly.

Bars
Logo TaxTMI
>
×

By creating an account you can:

Report an Error
Type of Error :
Please tell us about the error :
Min 15 characters0/2000
TMI Blog
Home /

2005 (3) TMI 756

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....quot;) are directed against the order of Tribunal dated 6th May, 1996 relating to the Assessment Year 1982-83 both under the U.P. Trade Tax Act and Central Sales Tax Act. 2. Dealer/opposite party (hereinafter referred to as "Dealei") was engaged in the business of manufacture and sale of Indian Made Foreign Liquor and rectified spirit. Books of account of the dealer were rejected and th....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... ground that the dealer has not filed monthly return and has not maintained separate account of purchases made within the State of U.P. and outside the State of U.P. and the shortage loss of sheera was shown at 2.29 per cent. First Appellate Authority held that dealer is a manufacturer and the complete manufacturing account and sale account have been maintained and, thus, it was not required to ma....