9911796707
TMI Blog2017 (6) TMI 357X X X X Extracts X X X X X X X X Extracts X X X X ..... the sales and purchase of sanitary goods since 1980. It is registered with the Delhi Sales Tax Department. 3. On 19th January, 2012, a survey was conducted by the Enforcement Branch, Department of Trade & Taxes. A "shortage in stock" worth Rs. 14,36,955/- and cash of Rs. 4,93,220/- totalling to Rs. 19,30,175/- was reported. This was based on the stock inventory rate noted verbally in the statement of the partner, Mr. Gaurav Julka. It is stated that the figure of closing stock given in the trading account prepared on the spot on an estimated basis i.e., on the basis of the previous year"s GP Rate of 10.85% was noted. 4. On the basis of the said "shortage in stocks" and cash, the Value Added Tax Officer ("VATO") issued a notice to the Appe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... appellant firm. The explanation is untenable in lack of any convincing proof & support (copy of the order dtd. 26.11.2012 of the Ld. OHA are attached at Annexure-VI hereto); 7. The Appellant then filed two appeals before the AT which were dismissed by the impugned order wherein it was held as under: A. That the explanation tendered by the Appellant regarding non- counting of stock was an afterthought to escape the tax liability; B. That the Appellant could not support his submissions regarding leaving of certain stock as well as the job work claim and the same was disallowed by the OHA; C. That even at the appellate stage the Appellant failed to produce any documentary evidence to counter and contradict the findings of the survey tea ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ad suppressed its sales. Levying tax on the said amount was purely a guess work. Reliance is placed on the decision of Sholamal Zalim Singh v. Commissioner of Sales Tax U.P.1974 Vol. 36 STC 94 to urge that taking back cash at the end of the day from the business premises to the residence for safety purposes cannot result in a sales tax liability. 9. The Court finds that this is virtually the third tier of appeal after the assessment order. The Court finds that in the memo of appeal, the Appellant has not set out precisely which document, according to it, which was already on record before the authorities below was not considered by it and, if considered, would have altered the decision in the appeal before the AT. 10. Mr Sharma referred t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nations tendered by the appellant regarding non-counting of stock are only after thoughts to escape the tax liability. In respect of stock variation due to rate difference where the appellant could produce the documentary evidence to support his contention the same has been accepted by the Ld OHA. Appellant could not support his submissions regarding leaving of the certain stock as well as the job work claim and the same was disallowed by the Ld OHA. Even at the appellate stage appellant has not produced any documentary evidence to counter and contradict the .findings of the survey team regarding stock and the contentions raised without any supportive evidence are nothing but an afterthought. We are also incline agree with the revenue that ..... X X X X Extracts X X X X X X X X Extracts X X X X
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