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M/S Shweta Gas Company v. Commissioner Of Trade Tax Up Lko. - SALES/TRADE TAX REVISION DEFECTIVE No. 1884 of 1998 [2005] RD-AH 4414 (19 October 2005)


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Court no.55

TRADE TAX REVISION NO.(1884) of 1998.

M/S Shweta Gas Co., Biharipur, Bareilly.           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  26th August, 1998 relating to the assessment year 1987-88 under the Central Sales Tax Act.

The applicant had disclosed the taxable turnover at Rs.13, 00,600/-. Assessing authority had rejected the books of account and estimated the taxable turnover at Rs.15,00,000/-. In first appeal, the rejection of the books of accounts has been upheld but the turnover has been reduced to Rs.14,49,618/- Applicant filed appeal before the Tribunal. Tribunal by the impugned order allowed the appeal in part. Tribunal has upheld the rejection of the books of account and  reduced the turnover by Rs.45,000/-.

Heard learned counsel for the applicant and the learned Standing Counsel.

Tribunal had rejected the books of account on the ground that the applicant has not maintained manufacturing accounts as required under section 12 (2) of the Act, relying upon the decision of the Apex Court in the case Commissioner of Sales Tax Versus M/S Girja Shaker Awanish Kumar reported in 1997 UPTC, 213. Tribunal further found that the applicant had charged forwarding, packing and insurance charges, which have not been included in the bill, and the total amount comes to Rs.13, 39,618/-. Learned counsel for the applicant submitted that under the similar circumstances, the turnover disclosed under the U.P. Trade Tax Act has been accepted. He further submitted that there is no material of any suppression or omission of disclosed turnover and even after rejection of the books of account, disclosed turnover cannot be enhanced. Learned Standing Counsel submitted that after rejection of the books of account, the disclosed turnover has to be estimated by best judgment assessment.

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

In view of the fact that under the similar circumstances, disclosed turnover under the U.P. Trade Tax Act has been accepted and there is no material of any suppression or omission, thus, in my view keeping in view the amount of packing, forwarding and Insurance charges, the turnover at Rs.13, 50,000/- would be reasonable and appropriate.

In the result, revision is allowed in part. The turnover at Rs.13, 50,000/- is estimated. Tribunal is directed to pass appropriate orders under section 11 (8) of the Act.  




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