TMI Blog2015 (4) TMI 1345X X X X Extracts X X X X X X X X Extracts X X X X ..... ss any case made out to afford opportunity in cross-examination to elicit any material required for consideration. In fact, from the questions of law, claimed there is no question of law involved practically. No doubt so far as the estimation of turnovers on the basis of consumption of electricity is concerned, it is only one of the permissible modes and that too when there is no other evidence and only on showing there is any direct nexus between the consumption of electricity and the turn over, without which that cannot be taken as a basis as held by this Court in Venkata Ramana Stone Crushers Co., V. State of Andhra Pradesh [ 2010 (9) TMI 1095 - ANDHRA PRADESH HIGH COURT ]. The assessing authority when taken every possible means to pr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 7-4-2015 - HON BLE SRI JUSTICE R. SUBHASH REDDY AND HON BLE Dr. JUSTICE B. SIVA SANKARA RAO FOR THE PETITIONER : S KRISHNA MURTHY FOR THE RESPONDENT : SPL GP FOR TAXES AP ORDER ( Per Dr.Justice B.Siva Sankara Rao ) T.R.C.No.264 of 2003: 1) This Tax Revision Case is maintained under Section 22(1) of the Andhra Pradesh General Sales Tax Act, 1957 (for short, the APGST Act ) by the petitioner assessee M/s.Veekay Oil Products, Piduguralla by its proprietor Sri V.Pitchaiah against the State of Andhra Pradesh impugning the order dated 10.03.2003 of the tax appeal T.A. No.684 of 1998 on the file of the Sales Tax Appellate Tribunal, Hyderabad dismissing the appeal confirming the order of the Appellate Deputy Commissione ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ually due therefrom a notice was issued in GI No.2473/92- 93, dated 28.05.1994 served on the dealer on 31.05.1994 and having requested to produce accounts along with details of the sales and oil, de-oil cake etc., for final assessment and the dealer instead of producing the records claimed as records were destroyed in fire accident and asked to supply copies of weigh bills, invoices, delivery challans to give detailed reply and the same was complied pursuant to the writ petition direction he obtained and the dealer filed objections dated 21.07.1994 by denying the sales and purchased and alleged appreciation of the same and those may be the untrue or fake transactions no way connected with his business and those are created. It is there from ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nd those were supplied pursuant to the orders of the High Court in W.P. and thereafter he filed his objections dated 21.07.1994 disputing the transactions saying no way connected and those are untrue and fake transactions falsely created and there from a notice was issued on 18.01.1995 proposing best judgment assessment from the material available on record, for final assessment from estimated turn over of purchase of sunflower seed of Rs.31,78,904/-, sale of sunflower oil Rs.41,94,196/- and sale of sunflower seed of Rs.14,29,712/- and after considering the turnover wrongly reported with utterly low net turnover proposed of Rs.95,17,763/- to tax the same at 4% for the seed 4% + 1% + 10% for oil and cake and for the notice served he filed fu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cerned, it is only one of the permissible modes and that too when there is no other evidence and only on showing there is any direct nexus between the consumption of electricity and the turn over, without which that cannot be taken as a basis as held by this Court in Venkata Ramana Stone Crushers Co., V. State of Andhra Pradesh. Thus, said contention has no legs to stand in the absence of any material to substantiate, and that too, when the same is not the basis by itself. Coming to the limitation aspect raised when there is a suppression of the turn over, it is the extended limitation that is applicable, that also meted in the impugned order passed by the Tribunal confirming the order of the appellate authority. Importantly the assessing a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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