9911796707
TMI Blog1981 (9) TMI 301X X X X Extracts X X X X X X X X Extracts X X X X ..... ge (Revisions) Sales Tax, Varanasi. The assessment years in dispute are 1968-69 and 1969-70. The assessee carries on business in clothes, hosiery, ornament, bull on, cotton etc. Its account-books for both the years was rejected and turnover was determined to the best of judgment. In revision the order rejecting account books was maintained but the turnover of assessee was reduced. It is against th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n then it shall be presumed to be a sale to the consumer, unless the dealer that is the person selling the goods produces a declaration obtained from the purchaser. The effect of this provision is that every sale shall be resumed to be sale to the consumer unless the seller produces the relevant declaration. For instance in this case cotton was sold to assessee. the dealers who sold the cotton wou ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n the liability is of the selling dealer. The revising authority therefore, did not commit any error in recording the finding that assessee was not; liable to pay any tax on sale of turnover of cotton. 3. It was then argued by learned Standing Counsel that determination of turnover by revising authority is arbitraiy and is liable to be set aside. To substantiate his argument he relied on disclosu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... did not debar the revising authority from determining turnover of the same figure in each year. 4. In the result the revision No. 127 of 1981 for assessment year 1969-70 fails and is dismissed. In respect of revision No. 128 of 1981 it shall stand allowed only in part. The turnover of bullion shall be determined at ₹ 12,609.71 instead of ₹ 12,000/-. This would mean an enhancement in ..... X X X X Extracts X X X X X X X X Extracts X X X X
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