TMI Blog2019 (5) TMI 1222X X X X Extracts X X X X X X X X Extracts X X X X ..... owed by the appellate authority by recording a categorical finding arrived at a conclusion - revision petition dismissed. - Sales/Trade Tax Revision No. - 984 of 2008 - - - Dated:- 17-5-2019 - Ashok Kumar, J. For the Applicant : Nishant Mishra For the Opposite Party : C.S.C. ORDER ASHOK KUMAR,J. Heard Sri Tanmay Shad, Advocate holding the brief of Sri Nishant Mishra, learned counsel for the applicant and Sri Jagdish Mishra, learned Standing Counsel for the respondent. The present revision has been filed under Section 58 of the U.P. Value Added Tax Act, 2008 for the assessment year 2005-2006 (U.P.). The applicant is running a hot ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... The re-assessment order has been passed during the pendency of the first appeal on 18.08.2007 whereby the assessing authority of the applicant has taxed the sale of wine of ₹ 50,99,135/-. The differential demand of tax @ 32.5% was created in respect of the sales of beverages. According to the re-assessment order the additional demand of tax of ₹ 16,57,448/- was created. Aggrieved by the order of re-assessment dated 18.08.2007 an appeal under Section 9 was filed before the Joint Commissioner (Appeal). The submission of the counsel for the applicant was before the first appellate authority that the wine and liquor was sold only after payment of excise and trade tax. The ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... The Tribunal by its impugned order dated 06.05.2008 has allowed the appeal in part filed by the applicant and has dismissed the appeal filed by the Commissioner (department). While partly allowing the appeal, the Tribunal has further reduced the liability of tax by ₹ 78,501/-. The present revision therefore has against the order of the Tribunal dated 06.05.2008. The contention of the counsel for the applicant is that the lower authorities failed to appreciate the fact that books of account maintained by the applicant are produced at the first appellate stage as also the copies of the 20 loose papers recovered at the time of survey dated 19.10.2005. Learned counsel for the applicant therefore submits tha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Ghaziabad. The place of business is surrounded by the commercial activities as well as residential. The Tribunal has considered the facts and figures brought on record by the first appellate authority, which clearly indicates that the disclosed turnover was not truly disclosed by the applicant. The books of account are admittedly placed at the first appellate stage i.e. after about the gap of one and half year. The first appellate authority on the basis of loose paper found that the sale of eatable items and the liquor within a period of 11 days was about ₹ 5,30,000/- and odd. The business of restaurant and bar is a continuous business which at least runs about 360 days in an year. In v ..... X X X X Extracts X X X X X X X X Extracts X X X X
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