Escaped turnover on alleged inter-State sales justified levy of tax, penalty and interest where bills came from a duplicate book.

Levy of tax, penalty and interest on alleged unrecorded inter-State sales was upheld where the assessee's bills were not shown to have been issued from the regular bill book and the record bills, bilty and transport documents reflected its own RST and CST numbers. The authorities found that bill No. 7 dated 06.09.2000 had been issued from a duplicate bill book, while the assessee failed to verify the bills from the regular bill books or disprove the finding of escaped turnover. As the assessee had been heard and the appellate authority had already reduced the interest component, the revision petition was dismissed.

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Issues: Whether the levy of tax, penalty and interest on alleged unrecorded inter-State sales was justified.

Analysis: The petitioner's bills for the relevant sales were not shown to have been issued from the regular bill book. The assessing authority relied on the bills, bilty and transport documents on record, which showed the petitioner's own RST and CST numbers. The authorities found that bill No. 7 dated 06.09.2000 had been issued from a duplicate bill book, while the petitioner failed to verify the bills from the regular bill books or disprove the finding of escaped turnover. The petitioner was also afforded opportunity of hearing, and the appellate authority had already reduced the interest component.

Conclusion: The levy of tax, penalty and interest was upheld and the revision petition was dismissed.

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