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M/S. Gupta Glass Works v. Commissioner Of Trade Tax U.P. Lucknow - SALES/TRADE TAX REVISION No. 1224 of 1995 [2004] RD-AH 977 (30 September 2004)


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M/s Gupta Glass Works ....Applicant


Commissioner of 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 31.08.1995 relating to the assessment year 1986-87 under the U.P. Trade Tax Act.

Applicant was carrying on the business of handmade bottles and glass beeds. Assessing authority rejected the books of account and enhanced the taxable turn over. First appellate authority accepted the books of account but had treated the value of coal at180.990 MT, which was transferred in the month of July and which was not cancelled as such and included the value in the turn over. Against the order of first appellate authority, Commissioner of Trade Tax filed appeal before the Tribunal, who vide its ex-parte order allowed the appeal  and set aside the order of the first appellate authority and restored the order of the assessing authority.

Heard learned counsel for the parties.

Tribunal has confirmed the rejection of books of account on the ground that there was a difference of Rs.10,000/- in the book version and return version. Rs.10,000/- taxable turn over was shown in excess as per books of account.  Tribunal further observed that the stock of coal was shown at 73.245 MT while as per detail furnished, stock comes to 53.120 MT and the sale of 198.700 MT of coal dust, which was admitted at the time of survey dated 29.05.1986 had not been shown.

Learned counsel for the applicant submitted that the Tribunal has reversed the order of the first appellate authority without adverting to the finding recorded by the first appellate authority. He further submitted that it was explained that the sale of coal at 552.255MT was shown by mistake and it was actually 525.695 MT and the consumption of the coal was actually at 578.150 MT and not 571.725 MT. It was further explained that first appellate authority recorded a categorical finding that 198.700 MT of coal dust was included in the turn over, disclosed by the applicant but this aspect has not been considered by the Tribunal. He further submitted that Tribunal has restored the order with regard to the estimate of turn over also without giving any reason.

I have perused the order of Tribunal and the authorities below.

I find substance in the argument of the learned counsel for the applicant. While reversing the order of the first appellate authority, Tribunal should advert to the findings recorded by the first appellate authority, which Tribunal has not done. Tribunal is last Court of fact and has power to examine the books of account also. If any explanation is offered with regard to the alleged discrepancy in the account of coal, same could be verified from the books of account. After the rejection of the books of account Tribunal should also consider the estimate of turn over.

In the result, revision is allowed. Order of Tribunal is set aside and the matter is remanded back to the Tribunal to decide the appeal afresh.




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