1994 (11) TMI 430

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..... Commissioner respectively are directed against an order dated 30th November, 1987, passed by the Sales Tax Tribunal, Kanpur, whereby it partly allowed the dealer's appeal and reduced the dealer's turnover of the sale of vanaspati from ₹ 1,94,23,617/- to ₹ 1,84,00,000/-. The disclosed turnover was ₹ 1,77,34,842/-. The dealer thus, challenged the addition to the turnover to .....

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..... price and insisted for an opportunity of cross-examining the person concerned with the said Vishwakarma Oil Traders. None was, however, produced at any stage of the proceeding. It is on the basis of the entries found in the books of accounts of Vishwakarma Oil Traders that the addition in question was made. The contention of the revisionist is that the entries in the books of accounts of Vishwakar .....

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..... ever produced. The Tribunal has ignored this deficiency by saying that some attempt was made to procure the attendance of the person concerned. It has further observed that Vishwakarma Oil Traders was agent of the present dealer and, therefore, it should have produced the person concerned. 4. Learned Counsel for the revisionist seriously challenged the Tribunal's observation that Vishwakarma .....

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..... Act do not apply to proceedings under the Sales Tax Act but that does not mean that the general principle that statement of a person made at the back of the party sought to be bound by it cannot be used unless it is made in the presence of that party and that party is allowed an opportunity of cross-examining the person concerned. There is no legal principle under which the books of accounts of Vi .....

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..... enhancement upheld by the Tribunal was unjustified and the Turnover of Vanaspati by the dealer of ₹ 1,77,34,842/- should have been accepted. 6. For the above reasons, the Commissioner's Revision Petition No. 283 of 1988 is dismissed and the dealer's Revision Petition No. 257 of 1988 is allowed. The Tribunal's order dated 30th November, 1987 is modified to the effect that the tu .....

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