TMI Blog2018 (10) TMI 881X X X X Extracts X X X X X X X X Extracts X X X X ..... d be imposed upon it. In the facts and circumstances of the present case, however, the documents which have been found at the time of survey, relates to the previous year. The admissibility of such materials and finding that it relates to the assessee has already been confirmed - Once that be so, the liability to pay tax cannot be resisted. Observation of this Court in Honey Furnitures [2006 (7) TMI 628 - ALLAHABAD HIGH COURT] are clearly distinguishable - It appears that in Honey Furnitures, survey was made in which no material relating to the period of assessment was found against the assessee, and on such basis of materials seized for a subsequent period the authorities proceeded to enhance the turn over for previous year also. No ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he revisionist during night. Affidavits of these hawkers have also been filed before the Tribunal. The Tribunal, however, has not accepted the defence of the assessee on the ground that assessee has failed to establish that these documents do not relate to it. The order of the Tribunal is essentially challenged on the ground that affidavits of independent hawkers, which have been duly brought on record, have not been taken note of by the Tribunal and, therefore, there is a failure on part of the Tribunal to refer to relevant materials on record. Learned counsel for the revisionist has also urged that the Pan Masala, Gutkha etc. is not covered under the VAT Act and, therefore, liability of tax can be imposed only on manufacturer or import ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ding claim of any amount as input tax credit, shall lie upon him and assessing authority shall presume the absence of such circumstances. Perusal of the definition contained in the Act would go to show that a selling agent who makes sale of commodities on behalf of the persons who has manufactured it, would also be included within the definition of manufacturer. The assessee has been found selling Pan Masala and Gutkha on the basis of documents found at the time of survey. The assessee has not brought on record any document to show as to from whom such commodities were purchased by it. As a matter of fact, the assessee denies having sold these articles. Defence of assessee, in that regard, has been disbelieved by the Tribunal. In such ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... al, in that regard, is clearly supported by materials on record. Just because a different view can be taken, would not be a ground to interfere with the findings returned by the Tribunal. The question posed for consideration is answered accordingly. Revision fails and is rejected . Present revision relates to assessment year 2013-2014. The material relied upon to enhance the turn over is the document recovered during survey conducted on 6.1.2015. The documents found at the premises of revisionist are the documents of sale for the month of January, 2013 onwards, which have been relied upon. Objection to the order of the Tribunal is on two folds:- (i) It is contended that the registration of assessee for sale and purchase of goods has b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ability of paying tax could be imposed upon it. So far as observation of this Court in Honey Furnitures (supra) is concerned, the facts of the present case are clearly distinguishable. It appears that in Honey Furnitures (supra), survey was made in which no material relating to the period of assessment was found against the assessee, and on such basis of materials seized for a subsequent period the authorities proceeded to enhance the turn over for previous year also. No evidence of escaped assessment pertaining to previous year was otherwise brought on record. It was in that context that this Court observed in para-8 that in the absence of any other materials, the assessment made previously cannot be altered. In the facts and circumstan ..... X X X X Extracts X X X X X X X X Extracts X X X X
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