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Rohit Coal Suppliers, Sarnath v. The Commissioner Of Trade Tax, U.P. Lucknow - SALES/TRADE TAX REVISION No. 925 of 1995 [2004] RD-AH 393 (29 July 2004)


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Court no. 55

Trade Tax Revision no. 925 of 1995.

Rohit Coal Suppliers, Varanasi.........................................Revisionist.


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

Hon'ble Rajes Kumar, J.

The present revision under Section 11 of U. P. Trade Tax Act (hereinafter referred to as Act) is directed against the orders of Tribunal dated 23.8.1995 relating to the assessment years 1992-93.

Applicant was carrying on the business of Coal.  It is claimed that the applicant had maintained books of account in the regular course of business and during the year under consideration after using 3895 Forms-31 imported 55575.940 metric ton Coal.  Tribunal confirmed the rejection of books of account on the ground that at the time of importing three Trucks Coal, on verification at the Check Post, it was found that quantity of 5.110 metric ton was loaded in excess.  On the basis of suppression of 5.110 metric ton, turnover at Rs.1,30,323/- estimated.

Heard Counsel for the parties.  Learned Counsel for the applicant submitted that looking to the total quantity of coal imported during the year under consideration, the quantity of 5.110 metric ton alleged to have been found in excess should be ignored.  He submitted that the difference in the weight was due to defect in the weighing machine at the Check Post and therefore, weighment was not correct.  It is not in dispute that 5.110 metric ton which was found in excess was not shown in the books of account.   Explanation of applicant about the alleged difference has not been accepted by the Tribunal.  Therefore, rejection of books of account is up held.  However, looking to the total quantity of Coal imported from outside the State of U.P. and finding recorded by the Tribunal that no defect was found in the books of account and apart from the difference in 3 Trucks,no difference was found in other transaction and there is no reason to estimate the turnover beyond the quantity of 5.110 metric ton.  In the absence of any material of excess import of Coal other than 5.110 metric ton, enhancement of turnover should be restricted to the value of 5.110 metric ton.  Tribunal is directed to estimate the turnover of 5.110 metric ton.

In the result, revision is allowed in part.  Order of Tribunal is set aside and the Tribunal is directed to estimate the turnover in the light of observations made above.




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