TaxTMI 
TaxTMI 
1991 (6) TMI 240
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....as that the stock had been transported through Prakash Garage, Raipur. The officers of the department doubted the genuineness of the transaction inasmuch as in the vouchers produced, there was no mention of sales tax licence number or foodgrain licence number. No challans or way-bills were also produced. An investigation was, therefore, made and it was found that there were no dealers of the aforesaid names at Gudiyari, Raipur. However, they found one Ajay Traders at Ramasagarpara, who stated that he carried no transaction whatsoever with the assessee. Contact was also made with Prakash Garage whose in-charge denied having transported any goods to Brajarajnagar where the assessee has its business either on September 4, 1979 or September 5, ....
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....25 per cent. 4.. On the aforesaid facts, on the prayer of the assessee, the Tribunal has referred the following question for answer by this Court: "Whether, on the facts and in the circumstances of the case, the enhancement of the returned gross turnover by 25 per cent is arbitrary?" This is subject-matter of S.J.C. No. 40 of 1985. This apart, the following question was ordered to be referred to this Court for answer: "Whether, on the facts and in the circumstances of the case, the Tribunal was right to hold that the petitioner had suppressed the purchase of twenty-six bags of wheat and twenty-seven bags of gram although these purchases were reflected in the accounts of the dealer but on verification the selling dealer was found....
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.... by the Assistant Commissioner of Sales Tax by which he had enhanced the gross turnover by 50 per cent stated that the same appeared to be somewhat excessive. The enhancement was, therefore, reduced to 25 per cent. It was observed by the majority members that in determining the enhancement, they had taken into consideration not only the value of suppression but also its frequency. The Chairman of the Tribunal, however, felt that the detection of excess stock related to one transaction and there was nothing on record to show that the assessee was frequently taking recourse to such transactions. The Assistant Commissioner of Sales Tax while enhancing the turnover by 50 per cent noted that the value of the goods involved in the case was Rs. 10....
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....-tax v. Daulat Ram Rawatmull [1973] 87 ITR 349 (SC), that findings on questions of pure fact arrived at by the Tribunal are not to be disturbed by the High Court on reference unless it appears that there was no evidence before the Tribunal upon which they, as reasonable men, could have come to the conclusion to which they have come; and this is so even though the High Court would on the evidence have come to a conclusion entirely different from that of the Tribunal. In other words, such a finding can be reviewed only on the ground that there is no evidence to support it or that it is perverse. 9.. From what has been stated while narrating the facts of the case, it cannot be said that there was no evidence before the Tribunal to come to t....