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Devangana Associates, Verma Complex, Agra v. Commissioner, Trade Tax, U.P. Lucknow - SALES/TRADE TAX REVISION No. 1619 of 2006 [2006] RD-AH 20203 (29 November 2006)


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Devangana Associates, Verma Complex, Agra.       ....Applicant


Commissioner, Trade Tax, U.P., Lucknow.   .Opp.party


Hon'ble Rajes Kumar, J.

Present revision under Section 11 of U.P. Trade Tax Act (hereinafter referred to as "Act") is directed against the order of Tribunal dated 13.09.2006 relating to the assessment year 2001-02 under U.P. Trade Tax Act.

Applicant was carrying on the business of air conditioners and their parts.  Applicant claimed to have maintained the books of account in the regular course of business and had disclosed the taxable turn over at Rs.37,10,332/-. Assessing authority had rejected the books of account and estimated the suppressed sale at Rs.80 lacs, which included the rejection of direct sale made by the company to the customers. Applicant filed appeal before the Joint Commissioner (Appeals) Trade Tax, Agra, who vide order dated 29.04.2005 allowed the appeal in part. First appellate authority has accepted the claim of the applicant with regard to the direct sale made by the company to the customers and has deleted the tax on such sales. First appellate authority, however, estimated the suppressed  sale at Rs.12 lacs on the basis of the parchas found at the time of survey dated 19.04.2002. Applicant as well as Commissioner of Trade Tax filed appeals before the Tribunal. Tribunal by the impugned order, rejected both the appeals and upheld the order of the first appellate authority.

Heard learned counsel for the parties.

Learned counsel for the applicant submitted that the various parchas which were seized at the time of survey dated 19.04.2002 were related to the job work relating to the servicing and installation of the air conditioners and they were not relating to the sale of the air conditioners and their parts. He submitted that the Tribunal has confirmed the estimate of the suppressed turn over at Rs.12 lacs without referring and considering the various parchas, which have been made basis for the estimate of the turn over.

I find substance in the argument of learned counsel for the applicant. Various parchas, which were seized at the time of survey dated 19.04.2002 have been referred in the order of the first appellate authority. Prima-facie there appears to be relating to the job work namely servicing or installation of the air conditioners.  Perusal of the order of the Tribunal reveals that the Tribunal has not considered  those parchas individually and has not examined its nature. Therefore the order of the Tribunal is vitiated and is liable to be set aside.

In the result, revision is allowed in part. Order of the Tribunal is set aside and the matter is remanded back to the Tribunal to decide the issue relating to the estimate of turn over afresh after considering the individual parchas, which have been made basis for the estimate of the turn over or any other material available on record relating to the suppression of the turn over.




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