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M/S CONTINENTAL CEMENT COMPANY PVT. LTD., MUZAFFARNAGAR. versus THE COMMISSIONER OF TRADE TAX

High Court of Judicature at Allahabad

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M/S Continental Cement Company Pvt. Ltd., Muzaffarnagar. v. The Commissioner Of Trade Tax - SALES/TRADE TAX REVISION No. 392 of 2000 [2007] RD-AH 3697 (2 March 2007)

 

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HIGH COURT OF JUDICATURE OF ALLAHABAD

Court no.22

TRADE TAX REVISION NO.392 of 2000.

M/S Continental Cement Company Pvt. Ltd., Muzaffarnagar.  Applicant

Versus

The 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 23rd October, 2000 relating to the assessment year, 1994-95.

The applicant was engaged in the business of manufacture and sales of cement and was holding eligibility certificate under section 4-A of the Act. For the year under consideration up to the period 31.08.1994, the applicant was not liable for any tax, while for the period after 1.9.1994; the applicant was liable for 10 percent of the tax. The books of account have been rejected on the basis of the seized documents found at the time of survey dated 23rd March, 1995.Tribunal held that the entries of 9 trucks cement between 1.3.1995 to 19.3.1995 for Rs.2,61,139/- were not found entered in the books of account. On the basis of the aforesaid suppression, the total suppressed turnover was estimated at Rs.5 lacs.

Heard the learned counsel for the parties.

Learned counsel for the applicant submitted that the estimate of the turnover is arbitrary and without any basis.

I do not find any substance in the argument of the learned counsel for the applicant.

Tribunal has given valid reasons for the estimate of the turnover, which is based on the basis of the documents seized at the time of survey. Question of estimate is question of fact. On the facts and circumstances of the case, it cannot be said that the estimate is based on no material.

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

Dated.2.3.2007.

VS.


Copyright

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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