TMI Blog2017 (2) TMI 930X X X X Extracts X X X X X X X X Extracts X X X X ..... pto 4% could not have occurred. The assessing authority and the Tribunal cannot fix any figure for loss caused during the transportation on surmises. There was nothing on record for the revenue to hold that the figures disclosed by the assessee were abnormally high or that it was otherwise inconceivable. In the absence of any other specific material, the Tribunal was not justified in discarding figures of loss due to transportation at 4% in the facts of the present case. With regard to the loading and unloading figures disclosed by the assessee being lower, I find that except for a solitary instances there was no material before the authority to doubt that assessee had not sold coal at the railway side itself - rejection not justified. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ppellant has relied upon Para-8 of the judgment of this Court in M/s Speed Rollers Pvt. Ltd. Vs. Commissioner of Trade Tax, U.P., Lucknow, reported in VSTI 2007 , Allahabad High Court, 449. So far as shortage/ wastage during the course of transportation is concerned, it is contended that the loss upto 5% is consistently found to be acceptable in such transactions. So far as loading and unloading are concerned, it is stated that the assessee was actually selling the goods at the railway siding itself and that is why the transportation charges were shown at a lower rate. It is also stated that since this was the first year of business of the assessee, the fact that the coal was sold at a lower rate by it, cannot be ruled out, and it is for th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... count is higher than the turnover disclosed in the return. ( Kailash Stationery Stores Vs. CST, reported in 1987 UPTC, 115, Chander Bhan Neta Nand Vs. CST, reported in 1987 ATJ, 761, Matrumal Dhanna Lal Oil Mill Vs. CST reported in 1986 TNC, Vol.-1, 78, Indian Steel Traders Vs. CST, reported in 1986 ATJ 418, CST Vs. Kanpur Glass House, reported in 1986 STR, 148, CST Vs. Agrawal Bros. , reported in (1985) 13 STL, 43 ( Pat.), CST Vs. Durga Galla Bhandar, reported in 1984 ATJ, 332, CST Vs. Ashok Kumar Santosh Kumar, reported in STI,1983All. H.C., 50, Pawarooram Gaya Prasad Vs. CST, reported in 1982 UPTC, 438, Mathura Prasad Shyam Lal Vs. CST, reported in 1982 UPTC, 782, Eastern Tube Co. Vs. CST, reported in 1980 UPTC,132, Sesh Mani Raj Mani, r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... figures of loss due to transportation at 4% in the facts of the present case. 8. Turning to the third issue with regard to the loading and unloading figures disclosed by the assessee being lower, I find that except for a solitary instances there was no material before the authority to doubt that assessee had not sold coal at the railway side itself. In case there was one transaction in which the stand of the assessee was found wrong, the authorities could have examined the matter with greater caution, but in the absence of any evidence, it was not open for the Tribunal to have discarded the entire entries shown in the account, according to which sale of coal had taken place at the railway side itself. It is, otherwise, for the dealer to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cals ( Supra). It is painful that a higher judicial body like the Sales Tax Tribunal should uphold such perverse enhancement in the turnover. 9. There is nothing on record to indicate that the assessee has deliberately disclosed a lesser figure in the books of account and that Coal was actually sold at a higher rate. The revenue has, otherwise, not investigated the transaction so as to suggest that the price of coal was, otherwise, higher. In such circumstances, the books of account, could not have been rejected merely for the reason that the commodity was sold at the lower side. 10. In view of the discussions aforesaid, the reference is answered by holding that the Tribunal was not justified in discarding the revisionist's book ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
