High Court of Judicature at Allahabad
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M/s Bhatta Gram Sudhar v. Sales Tax Tribunal, Meerut & others - SALES/TRADE TAX REVISION No. 142 of 1992  RD-AH 360 (29 September 2003)
SALES TAX REVISION NO.142 OF 1992
M/s Bhatta Gram Sudhar ....Applicant
Sales Tax Tribunal, Meerut & others ....opp.Parties
Hon'ble Rajes Kumar, J.
List revised. No one appears on behalf of the applicant.
Heard learned Standing Counsel, perused the order of Tribunal and the ground of revision.
The applicant was carrying on the business of manufacture and sales of bricks. Books of account were rejected and the taxable turn over was estimated at Rs.9,57,000/-. First appeal filed by the applicant was allowed in part. The applicant as well as Commissioner of Sales Tax filed appeals before Tribunal. Tribunal vide order dated 07.09.1989 rejected the appeal of the applicant and has allowed the appeal of Commissioner of Sales Tax. In the revision, applicant has raised questions that assessing authority has fixed production without considering total firing period and capacity of the klin and Tribunal has illegally estimated the average selling rate at Rs.240/- per thousand bricks. Perusal of the order of Tribunal shows that Tribunal has considered the firing period and estimated the production of bricks on the basis of one lacs in six days. Tribunal has disallowed the claim of bricks given to the land owner on the ground that applicant had not furnished any evidence. Looking to the facts and circumstances, the selling rate was fixed at Rs.240/- per thousand bricks. The estimate of the turn over is basically a question of fact shown to be arbitrary. I do not find any infirmity in the order of Tribunal. The estimate of the turn over is based on appreciation of the material on record.
The revision lacks merit and is accordingly dismissed.
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