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2020 (2) TMI 178

..... the premises of another dealer - opportunity of cross-examination not provided - U.P. Trade Tax Act, 1948 - whether the Tribunal has rightly up held the order of imposition of tax which was based on the survey made of the premises of M/s Gomti Interiors wherein certain loose papers were found which were estimates prepared by the revisionist while dispatching the goods to the purchaser? HELD THAT:- While rejecting the books of account, it has no where stated by any of the taxing authority below that it was in the course of business that estimates were sent alongwith the goods to the purchaser and bill was submitted only subsequently which included only the goods actually supplied to the purchaser excluding the goods which were returned by th .....

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..... ty : C.S.C. ORDER ALOK MATHUR, J. 1. Heard Sri N.C. Mishra, learned counsel for the revisionist as well as Sri Rohit Nandan Shukla, learned Standing Counsel for the respondent. 2. By means of instant revision the revisionist has challenged the order dated 16.06.2009, passed by the Commercial Tax Tribunal, Lucknow (hereinafter referred to as "the Tribunal"), thereby dismissing the second appeal preferred by the revisionist. 3. The revision has been admitted on 10.12.2009, on the following questions of law : (i) Whether on the facts and circumstances of the case,, the Commercial Tax Tribunal was legally justified to allow State Appeal and restore the assessment order thus confirming rejection of book-version and determining taxable .....

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..... plied for registration under the U.P. Trade Tax Act, 1948 (hereinafter referred to as "the Act, 1948"), for the assessment year 2001-02 and 2002-03, but no registration was granted. The revisionist again applied for and was granted registration on 01.04.2003. 5. For the assessment year 2001-02, the revisionist was assessed by the Assessing Authority, wherein the revisionist was found to have purchased plyboard and hardware from registered dealers amounting to ₹ 14,77,573/- against gross sales of ₹ 18,86,581.17, which was accepted by the Assessing Authority. Subsequently, a survey was conducted at the business premises of M/s Gomti Interiors, Gomti Nagar on 03.02.2002 by the SIB, Lucknow, where 17 loose papers relating .....

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..... ₹ 1,62,000/-, treating the sale to be of ₹ 20,25,000/- as the goods have been purchased from un-registered dealers. 7. Aggrieved by the assessment order, the revisionist preferred first appeal before the Joint Commissioner (Appeals) - III, Trade Tax, Lucknow (hereinafter referred to as "the First Appellate Authority"). In the first appeal the revisionist contended that all the goods have been purchased by him from registered dealers on which no tax is leviable as per provisions of Section 3A of the Act, 1948 and there has been no evidence with regard to evasion of tax since no goods have been purchased by the revisionist from unregistered dealers on which he could be liable to pay trade tax. The revisionist further sub .....

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..... , but, the relevant bill was not dispatched as there was possibility of certain goods being returned and when the bills were examined certain discrepancies were found by the taxing authorities which has weighed heavily in the mind of the Tribunal in coming to the conclusion that the revisionist has manipulated the records and all the goods sent to the purchaser were not mentioned in the bills of the revisionist and thereupon upheld the order of the Assessing Authority in rejecting the books of account of the revisionist and making assessment on the basis of best judgment. It has also been recorded by the Tribunal is that the period under consideration was only three months, wherein in the value of transaction of the revisionist with M/s Gom .....

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..... authority below that it was in the course of business that estimates were sent alongwith the goods to the purchaser and bill was submitted only subsequently which included only the goods actually supplied to the purchaser excluding the goods which were returned by the purchaser. The Revenue has not disputed this fact before any of the authorities below. 13. Second aspect which needs consideration is as to whether in supplying the goods the revisionist was engaged in purchases from outside the State for which declaration and Form is required to be obtained from the respondent. It is admitted case that the revisionist had not obtained any goods from outside the State and also that no goods were purchased from the unregistered dealers, was ex .....

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