High Court of Judicature at Allahabad
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M/s Lakhmani Brick Field, Allahabad. v. Commissioner of Sales Tax, U.P., Lucknow. - SALES/TRADE TAX REVISION No. 679 of 1992  RD-AH 332 (19 September 2003)
SALES TAX REVISION NO.679 OF 1992
M/s Lakhmani Brick Field, Allahabad. ....Applicant
Commissioner of Sales Tax, U.P., Lucknow. ....Opp.Party
Hon'ble Rajes Kumar, J.
This revision is directed against the order of Tribunal dated 15.01.1992 for the assessment year 1977-78.
Heard Sri N.C.Gupta, learned counsel for the applicant and Sri B.K.Pandey, learned Standing Counsel.
The applicant was carrying on the business of manufacturing and sale of bricks. There is no dispute about the rejection of books of account.
Learned counsel for the applicant contended that the capacity of klin at 5 lacs bricks has been illegally estimated as against the capacity shown at 4 lacs bricks in respect of which, Engineer's Certificate was also filed. He further submitted that the estimate of average selling rate of Rs.110/- per thousand bricks is wholly unjustified. The assessing authority found that during the year under consideration, the selling of first class bricks was Rs.110/- per thousand bricks and therefore, the average selling rate can not be Rs.110/- per thousand bricks, which include first class brick, second class brick and third class brick and bats.
I have perused the order of Tribunal and the authorities below. So far as the capacity of klin is concerned, in the earlier year admittedly the capacity was taken at 5 lacs bricks, therefore, there is no force in the argument of learned counsel for the applicant in this regard. So far as the estimate of selling rate is concerned, there appears to be some force in the argument of learned counsel for the applicant. Tribunal and the authorities below have not given any basis for fixing the selling rate at Rs.110/- per thousand bricks. In the earlier year, Rs.80/- per thousand bricks was fixed and the assessing authority himself found that the selling rate of first class bricks was Rs.110/- per thousand bricks. Therefore, average selling rate can not be Rs.110/- per thousand bricks, which include first class bricks, second class bricks, third class bricks and bats.
In the circumstances, in my view, average selling rate at Rs.90/- per thousand bricks may be reasonable. Tribunal is directed to modify the order accordingly.
In the result, the revision is allowed in part. The order dated 15.01.1992 is set aside and Tribunal is directed to estimate the turn over taking the average selling rate at Rs.90/- per thousand bricks.
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