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S/S Anand Oil Mill v. The Commissioner, Trade Tax, U.P. Lucknow - SALES/TRADE TAX REVISION No. 2281 of 2004 [2004] RD-AH 1490 (23 November 2004)


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Court no. 55

Trade Tax Revision no. 2281 of 2004.


Trade Tax Revision no. 2282 of 2004.

S/S Anand Oil Mill, Hamirpur. ... Revisionist.


Commissioner of Trade Tax, U. P. Lucknow ... Respondent.

Hon'ble Rajes Kumar J.

             Present two revisions under Section 11 of U. P. Trade Tax Act (hereinafter referred to as ''Act') are directed against the order of Tribunal dated 07.5.2004 relating to the assessment years 1993-94 and 1994-95 both under the U. P. Trade Tax Act as well as under the Central Sales Tax Act, respectively.

Applicant was engaged in the manufacturing of Oil.  Oil-seed is the raw-material.  Assessing Authority rejected the books of account and enhanced the turnover.  First appeal filed by the applicant under the U. P. Trade Tax Act was allowed in part and the appeal under the Central Sales Tax Act was dismissed.  Applicant filed appeal before the Tribunal.  Tribunal vide impugned order allowed both the appeals.

Heard Counsel for the parties.

Learned Counsel for the applicant submitted that there was no dispute about the rejection of books of account.  The dispute relates to the estimate of turnover.  According to him, estimate of turnover is arbitrary and without any basis.  He further submitted that no material was found relating to the suppression of turnover relating to the Central sales and therefore, estimate of turnover under the Central Sales Tax Act is arbitrary and without any basis.  

I have perused the order of Tribunal and the authorities below.  At the time of survey dated 16.8.1993, certain loose Purchas were seized which have been taken adverse to the applicant.  Perusal of order of Tribunal shows that it has not been referred that out of the seized documents, what was the suppressed turnover.  Tribunal has estimated the total purchase at Rs.40,00,000/- without referring to the amount of suppression found out of the seized documents.  Tribunal has further not referred any material relating to the suppressed turnover under the Central Sales Tax Act.  In the circumstances, in my view, estimate of turnover requires reconsideration by the Tribunal.

In the result, both the revisions are allowed.  Order of Tribunal dated 7.5.2004 is set aside and the matter are remanded back to the Tribunal to decide the appeals afresh in the light of observations made above.




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