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TMI Blog2018 (4) TMI 1X X X X Extracts X X X X X X X X Extracts X X X X ..... 004, relating to Assessment Year 1998-99. Revision no. 49 of 2008 was admitted on following questions of law: "(i) Whether learned Tribunal was justified in maintaining the rejection of the books of accounts despite the fact neither there was any survey nor any adverse material was found in the books of accounts. (ii) Whether the learned Tribunal was justified in enhancing the taxable turnover without having recorded any specific findings that the applicant is a manufacturer or importer of the goods, since iron and steel is taxable at the point of manufacturer or importer. (iii) Whether learned Tribunal was justified in maintaining the rejection and enhancing the taxable turnover fixed by the first appellate authority that the entire pur ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hority that neither any Central Sales Tax was charged nor was it calculated as was evident from the original bill received from the check post. (iii) Whether the learned Tribunal was justified in ignoring the material facts that the goods transported have already suffered tax and were not liable to tax in the State of U.P. being a declared commodity under the Central Sales Tax Act, 1956. (iv) Whether the learned Tribunal was justified in ignoring the facts of Section 14 and 15 of the Central Sales Tax Act that iron and steel are the declared commodity and can be subjected to tax only once in the State and the goods had already suffered tax at the time of its purchase and thus there is no evasion of tax as has been recorded by the first ap ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... preferred by Revisionist before Deputy Commissioner (Appeals) vide order dated 23.08.2002, it has held that Assessee has been seriously prejudiced and victimized by Assessing Officer and despite the fact that all the documents and relevant vouchers verifying the purchases, were available, still accounts were rejected by observing that no such documents were available but this finding of Assessing Officer is perverse. Having said so, it then proceeded on mere assumption observing that still there was some evidence showing that provincial and central tax has been evaded. Therefore, accounts have been rightly rejected. This finding of Appellate Court is clearly perverse. It reads as under: "As regards the local purchases shown to the tune of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ch have been taken into custody at the Bharauli check post were in fact being transported outside the state and the same could not be transported outside the state due to checking." (English translation by Court) 6. Tribunal without looking into findings of First Appellate Authority that all the vouchers of purchase were available and Assessing Officer recorded perverse finding and conduct of Assessing Officer was found of exploitation and arbitrariness, still Tribunal also without discussing the matter and looking to record, in a cursory manner, has upheld rejection of accounts by observing as under: "From the perusal of the records, the factum of the trader not having got the transactions in all the matters verified against the b ..... X X X X Extracts X X X X X X X X Extracts X X X X
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