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ASHA TRADING CORPORATION, versus THE COMMISSIONER OF TRADE TAX

High Court of Judicature at Allahabad

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Asha Trading Corporation, v. The Commissioner Of Trade Tax - SALES/TRADE TAX REVISION DEFECTIVE No. 617 of 1999 [2006] RD-AH 962 (16 January 2006)

 

This is an UNCERTIFIED copy for information/reference. For authentic copy please refer to certified copy only. In case of any mistake, please bring it to the notice of Joint Registrar(Copying).

HIGH COURT OF JUDICATURE OF ALLAHABAD

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 17.06.1999 relating to assessment year 1988-89 under the Central Sales Tax Act.

After rejection of books of account, the disclosed turnover at Rs.1,68,492.78 had been enhanced to Rs.2,25,000/-.  The books of account had been rejected and the turnover had been estimated on the ground that while transporting the goods, a bill no. 49 dated 24.10.1998 was found.  Admittedly, it could not tally with the Carbon copy and therefore, it was inferred that the entry of the said bill was not available in the books of account.

Heard learned Counsel for the parties.

I do not find any error in the order of the Tribunal.  Rejection of books of account is based on the material on record.

In the result, revision fails, and is, accordingly, dismissed.

Dt:16.01.2006.

MZ/(617)/99.


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Reproduced in accordance with s52(q) of the Copyright Act 1957 (India) from judis.nic.in, indiacode.nic.in and other Indian High Court Websites

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