Turnover reassessment upheld where bank draft and transport documents linked the goods transaction to the dealer.

Turnover added in reassessment was sustained where the authorities found that the bank draft had been prepared at the revisionist's instance and the transport document named the revisionist, linking the goods transaction to it. The Tribunal upheld the attribution and held that proceedings under Section 21(2) of the U.P. Trade Tax Act were justified; the HC found no material error in those factual findings and rejected the argument that not having a bank account negated the draft-based inference, since a demand draft can be obtained without being an account holder. The revision therefore failed for want of any legal infirmity in the Tribunal's conclusion.

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Issues: Whether the reassessment and addition of turnover on the basis of the bank draft and accompanying transport documents could be interfered with in revision, and whether any question of law arose.

Analysis: The turnover of the goods dispatched through M/s Shanker Traders was added to the revisionist's turnover after the authorities found that a bank draft of Rs. 6 lakhs was prepared at the revisionist's instance and the builty also mentioned the revisionist's name. The Tribunal examined the material and upheld the finding that the transaction was attributable to the revisionist and that proceedings under Section 21(2) of the U.P. Trade Tax Act were justified. The High Court found no material error in those factual findings and rejected the contention that absence of a bank account with the bank displaced the conclusion, since a demand draft could be obtained without being an account holder.

Conclusion: The revisionist failed to show any legal infirmity in the Tribunal's findings, and the turnover addition based on the reassessment was upheld.

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