2007 (8) TMI 663

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....r 1989-90. The following question of law has been sought to be raised by means of this revision. "Whether the Trade Tax Tribunal was legally justified to accept the dealer's taxation declaration, inspite of suppressed sale was detected by the Trade Tax Officer, SIB on the scrutiny of the record of the Central Excise and Custom Department of Kanpur?" The dealer is a manufacturer of ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....as not matching with the production reflected by the dealer in his account books. The assessing officer by order dated August 4, 1997 determined the turnover at Rs. 11,90,464 with a tax liability of Rs. 4,47,619. The dealer preferred appeal, which was allowed by the Deputy Commissioner (Appeal), Saharanpur vide order dated June 15, 1999 and the matter was remanded to the assessing officer for a fr....