High Court of Judicature at Allahabad
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The Commissioner, Sales tax, U.P. v. S/S Uttar Pradesh Ghrit Bhandar, Hathras - SALES/TRADE TAX REVISION No. 1878 of 1992  RD-AH 432 (7 November 2003)
SALES TAX REVISION NO.1878 OF 1992
The Commissioner, Sales tax, U.P. ....Applicant
S/S Uttar Pradesh Ghrit Bhandar, Hathras ....Opp.Party
Hon'ble Rajes Kumar, J.
This revision is directed against the order of Tribunal dated 28.08.1992 relating to the assessment year 1989-90.
The applicant is carrying on the business of desi ghee and disclosed taxable purchases at Rs.96,581/- and disclosed total sales at Rs.30,660/-. Assessing authority had rejected the books of account and estimated taxable purchases at Rs.8,21,580/-. First appeal was allowed in part and the turn over was reduced to Rs.4,71,580/-. Second appeal filed by the applicant was allowed and disclosed turn over was accepted.
Heard learned counsel for the parties. Assessing authority had enhanced the turn over mainly on the ground that 11 bilties were found at the time of survey made at the premises of M/s Kartar Transport Company, Hathras by which applicant had despatched 440 tin of ghee to Agra parties. Applicant denied such dispatch, for which he filed affidavit and requested for cross-examination. Tribunal has held that department had failed to establish that the alleged bilties relates to the applicant and the goods against such bilties were sent by dealer. Tribunal further observed that the opportunity of the cross-examination to the manager of the transport company was also not given. On the basis of material on record, Tribunal held that these parties could not be connected with the dealer/opp.party. Finding of Tribunal is finding of fact, based on the appreciation of the evidence on record. No question of law is involved in the present revision.
The revision is accordingly, dismissed.
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