1976 (4) TMI 84

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....d 6/72. 3. T.A. 162/75 : The assessment records reveal that for 1965-66 the assessable turnover returned under CST Act was to an extent of Rs. 25,678.41. The authorities unearthed omissions to an extent of Rs. 1,67,264. They added a further equivalent amount for probable omissions and fixed the estimated turnover at Rs. 3,60,206.41 after adequate notice. The AAC found no materials for the estimate for probable omissions and refixed the assessable turnover at Rs. 1,92,942.41. In result a sum of Rs. 1,67,264 at 10 per cent stands contested before us in this instant appeal. 4. T.A. 187/75: The appellants returned an assessable turnover of Rs. 26,463.86 for 1966-67. The authorities unearthed omissions to an extent of Rs. 80,050. The AO ad....

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....presented in support of the cases for the Revenue. 7. The appellants-dealt in electrical goods during both the years under dispute. The Special Dy. CTO investigated and detected the transactions of the appellants in inter-State trade in fictitious names such as Star Engineering Works, G.K. Corporation and Genual K. Shah. The report of the Special Dy. CTO in D3. 416/66-67 dt. 27th Jan., 1967 is revealing. The two letters dt. 10th Aug., 1966 and 14th Aug., 1966 detected a surprise inspecting support the view points of the authorities. The actual test records from Tamil Nadu Forensic Science and Chemical Laboratory confirm the identity between the handwriting in the detected records with those of the records of the appellants. The factual d....

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....er dispute are therefore treated as these of the appellants. We requested the State Representative to examine the basic records in this fresh light and present a factual appraisal of the actuals. We also get such details verified by the learned counsel. 9. In respect of the following transactions the records available show that the goods despatched from Madras to Bombay by G.K. Corporation were taken delivery by themselves at Bombay. Thus in respect of them the seller himself has taken delivery of the goods, at Bombay. There are also no other materials, documents etc. to indicate inter-State movements either by explicit or tacit contracts. There can therefore be no scope to treat then as 'sales' at all, much less as inter-State sales. Th....

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....l 22,781.00 1966-67 . . G.K. Corporation . . 038704/8-8-66 Self, Shalimar 7,500.00 . . 7,500.00 Star Engineering Works : . . 038260/12-4-66 Self, New Delhi 3,500.00 038264/13-4-66 -do- 1,100.00 038265/13-4-66 -do- 1,000.00 436485/2-7-66 Self, Bombay V.T. 2,000.00 434829/23-5-66 Self, New Delhi 2,000.00 434830/23-5-66 -do- 2,000.00 434848/24-5-66 -do- 3,000.00 . . 14,600.00 . Grand Total 22,100.00 65-66 22,781.00 66-67 37,500.00 11. In regard to the other items, the available records given sufficient scope to merit the type of treatment adopted by the authorities. We have ample opportunities to the c....