1986 (11) TMI 367

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....es Tax Tribunal, U.P., for the assessment year 1978-79 in respect of the proceedings under the U.P. Sales Tax Act (hereinafter referred to as the Act) for that year. During the assessment year in question the assessee dealt in brassware and E.P.N.S. ware. A perusal of the impugned order passed by the Tribunal shows that the only reason for discarding the book version of the accounts of the deal....

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....he facts as they emerge are that in so far as the material in which parcha No. 5 was recovered on 10th September, 1979, is concerned, the relevant entry with regard to the issue of raw materials and the receipt of finished products does find place in the kargar register of the assessee. The department was, however, labouring under an erroneous impression that such issue of raw materials is to find....

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....ding recorded in the appellate order of the Tribunal that under the aforesaid parcha recovered on 10th September, 1979, there was suppression of sale to the extent of Rs. 46,000 and, therefore, the Tribunal was not justified in its impugned order in not estimating sale at a higher figure than Rs. 46,000. Hence the said order deserves to be set aside and the case remanded back to the Tribunal for r....

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....n decided by the Tribunal is as to whether the cost of this raw material amounting to Rs. 46,000 is liable to tax or not. It is not a case of discovery of any suppression of sales. Hence there arises no question of setting aside the impugned order of the Tribunal. In my opinion, there is considerable force in the submission made on behalf of the dealer. Admittedly the issue of raw material to D....