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M/S New Bilaspur Brick Klin v. Commissioner Of Trade Tax (U.P.), Lucknow - SALES/TRADE TAX REVISION DEFECTIVE No. 6 of 2006  RD-AH 17538 (11 October 2006)
TRADE TAX REVISION NO.(6) of 2006
M/S New Bilaspur Brick Kiln, Rampur. Applicant
The 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 6th July, 2005 relating to the assessment year, 2001-2002.
The applicant was engaged in the business of manufacture and sales of bricks. Learned counsel for the applicant submitted that the Tribunal has erred in allowing the benefit of the bricks used in the construction of the kiln etc only to the extent of 5.50 lacs as against the claim of about 10.50 lacs bricks. He further submitted that keeping in view of the production for two months and the average selling rate fixed at Rs.900/- per thousand in the previous year, first appellate authority has fixed the average selling rate at Rs.950/- per thousand, but the Tribunal without adverting to the reasons given by the first appellate authority and without any basis enhanced to Rs.1,000/- per thousand.
Learned Standing Counsel submitted that the applicant has not maintained any stock register and has not adduced any evidence to substantiate the claim of 10.50 lacs bricks being used in the construction of the kiln etc, therefore, the applicant is not entitled for any further relief.
Having heard the learned counsel for the parties, I have perused the order of the Tribunal and the authorities below.
Admittedly, the applicant has not maintained any stock register and has not adduced any evidence to substantiate the claim of being used 10.50 lacs bricks in the construction of the kiln, road and labour hut etc and, thus the applicant is not entitled for any further relief in this regard. Finding of the Tribunal is finding of fact.
So far as average selling rate is concerned, first appellate authority has estimated the average selling rate at Rs. 950/- per thousand bricks keeping in view the fact that the kiln was operated for two months and in the previous year, the average selling rate at Rs.900/- per thousand bricks was fixed. Tribunal while fixing the average selling rate at Rs.1000/- per thousand bricks has not adverted to the reasons given by the first appellate authority and has not given any reason. In these circumstances, the estimate of average selling rate at Rs. 1000/- appears to be unjustified. There appears to be no reason to interfere with the order of the first appellate authority fixing the average selling rate at Rs. 950/- per thousand bricks.
In the result, revision is allowed in part. The average selling rate is reduced to Rs. 950/- per thousand bricks as fixed by the first appellate authority. Tribunal is directed to modify the order in accordance to law.
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