High Court of Judicature at Allahabad
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M/S Peradise Glass Industries, Mainpuri Gate Firozabad v. The Commissioner Trade Tax U.P., Lko. - SALES/TRADE TAX REVISION No. 1113 of 2000  RD-AH 4999 (21 March 2007)
Hon'ble Rajes Kumar, J
Heard learned counsel for the parties.
Present revision is directed against the order of the Tribunal dated 22nd July, 2000 relating to the assessment year, 1995-96.
The applicant was carrying on the business of manufacture and sales of glass bangles. Books of account has been rejected mainly on the ground that at the time of survey dated 15.12.1995, books of account were not produced. 115 labours were found working in six belan. The difference in the stock of silka-sand, coal and glass block were found and by way of best judgment assessment, turnover has been estimated. Tribunal by the impugned order upheld the rejection of the books of account and reduced the turnover estimated by the assessing authority. I do not find any error in the order of the Tribunal. Question involved in the present revision is question of estimate and it cannot be said that the estimate is arbitrary and based on no material.
In the result, revision fails and is, accordingly, dismissed.
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