High Court of Judicature at Allahabad
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M/S Madhu Ice Cream v. The Commissioner Of Trade Tax - SALES/TRADE TAX REVISION No. 1203 of 1996  RD-AH 638 (4 March 2005)
TRADE TAX REVISION NO.1203 of 1996
M/S Madhu Ice Cream, Allahabad.. Applicant
Commissioner, Trade Tax, U.P. Lucknow. Opp.Party.
Hon'ble Rajes Kumar, J.
Present revision under Section 11 of U.P. Trade Tax Act (hereinafter referred to as "Act") is directed against the order of Tribunal dated 22nd March, 1996 relating to the assessment year, 1982-83.
Applicant was engaged in the business of manufacture and sale of Ice Cream. Applicant had disclosed sale at Rs. 2,84,373.94 p. Assessing authority rejected the books of account and estimated the sale of Ice Cream at Rs. 4,20,000/- and purchase of cream at Rs. 50,000/-. In first appeal sale of ice cream was reduced to Rs. 3 lacs and purchase of cream at Rs. 36,000/-. Commissioner of Trade Tax filed appeal before the Tribunal. Tribunal by impugned order allowed the appeal of the Commissioner of Trade Tax and restored the assessment order.
Heard learned counsel for the parties.
Assessing authority estimated the turnover on the basis of the previous year assessment in which as against the disclosed turnover at Rs.2,67,676.27 p, turnover at Rs. 4 lacs was estimated. In this year, as against disclosed turnover at Rs.2,84,375.39 p, turnover of ice cream has been estimated at Rs.4,20,000/- which has been restored by the Tribunal. I do not find any error in the order of the Tribunal. There is no merit in the present revision.
In the result, revision fails and is, accordingly, dismissed.
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