High Court of Judicature at Allahabad
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The Commissioner, Trade Tax, U.P., Lucknow.. v. S/S New Bharat Coal Depot, Varanasi. - SALES/TRADE TAX REVISION No. 1655 of 1998  RD-AH 2262 (1 September 2005)
TRADE TAX REVISION NO.1655 of 1998
The Commissioner, Trade Tax, U.P., Lucknow.. Applicant
S/S New Bharat Coal Depot, Varanasi. Opp.Party.
Hon'ble Rajes Kumar, J.
Present revision under Section 11 of U.P. Trade Tax Act (hereinafter referred to as "the Act") is directed against the order of Tribunal dated 24th March, 1998 relating to the assessment year 1992-93.
The assessee opposite party (hereinafter referred to as "the assessee") was carrying on the business of purchase and sale of coal and claimed to have maintained books of account in the form of Rokar khata, cash book, purchase voucher, bill, purchase register, freight, stock register and form 31 register. The assessing authority rejected the books of account and enhanced the turnover. First Appellate authority allowed the appeal in part. Against the order of the first appellate authority, assessee as well as Commissioner of Trade Tax filed appeals before the Tribunal. The Tribunal by the impugned order rejected the appeal of the Commissioner of Trade Tax, allowed the appeal of the assessee accepting the books of account and disclosed turnover.
Heard learned Standing Counsel. No one appears on behalf of the assessee.
I have perused the order of the Tribunal and the authorities below.
The Tribunal has dealt with all the grounds taken by the assessing authority for rejection of the books of account and accepted the explanation of the assessee. The Tribunal held that in respect of freight, voucher has been maintained in which there was signature of driver in which no enquiry was made by the assessing authority therefore, doubting the freight by the assessing authority is without any basis. Tribunal further found that all the sales are against cash memos and, therefore, raising objection without any enquiry about the less selling rate is without any basis. I do not find any error in the order of the Tribunal. The finding of the Tribunal is based on material on record.
In the result, revision fails and is, accordingly, dismissed.
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