High Court of Judicature at Allahabad
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M/S Gauri Shankar Coal Enterprises, Lohia Nagar, Varanasi v. The Commissioner Of Trade Tax - SALES/TRADE TAX REVISION No. 948 of 2000  RD-AH 684 (11 January 2007)
Court no. 22
Trade Tax Revision no. 948 of 2000.
M/S Gauri Shankar Coal Enterprises, Varanasi..... Revisionist.
Commissioner of 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 the Tribunal dated 29.05.2000 relating to the assessment year 1996-97.
Applicant was carrying on the business of purchases and sales of Coal. Applicant had disclosed the taxable turnover at Rs.23,56,842/- which had been enhanced to Rs.46,00,000/- by the Assessing Authority. The First Appellate Authority allowed the appeal in part and estimated the taxable turnover at Rs.24,80,000/-. Being aggrieved by the order of the First Appellate Authority, the applicant filed appeal before the Tribunal. The Tribunal by the impugned order, confirmed the rejection of books of account and the turnover estimated by the First Appellate Authority.
Heard learned Counsel for the parties.
All the authorities have confirmed the rejection of books of account on the ground that the dealer could not produce the freight vouchers and builties relating to the imported coal, therefore, the expenses were not verifiable. I do not see any error in the order of the Tribunal. If the expenses were not verifiable, books of account have rightly been rejected. Perusal of order of the First Appellate Authority reveals that as against the estimated costs of the purchases of coal at Rs.23,50,850/-, turnover at Rs.24,80,000/- had been estimated on a consideration of the profit etc., therefore, the estimate of turnover, cannot said to be unjustified.
In the result, revision fails and is, accordingly, dismissed.
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