2006 (11) TMI 594

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.... revisions relate to the assessments under the Central Sales Tax Act, 1956 respectively for the years 1998-99 and 1999-2000. The petitioner did not submit returns for both the assessment years. The inquiry conducted by the assessing authority revealed that during the assessment years in issue, the petitioner had effected inter-State sales of lime shell. Despite notices issued, the petitioner di....

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.... sales at 240 lorry loads during 1998-99 and fixing the sale price at rupees eight thousand per load. The assessment so made was challenged before the Appellate Assistant Commissioner, but was futile. The matter was further challenged before the Sales Tax Appellate Tribunal. The Tribunal allowed the appeal in part and directed the assessing authority to modify the assessment adopting the value at ....

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....directed the assessing authority to adopt the value accepted in the assessment file in relation to another dealer Mohammed Ashraf or at rupees five thousand per load, whichever is higher, in the place of rupees eight thousand per load, adopted by the assessing authority. On further appeal, the Sales Tax Appellate Tribunal, considering also the contention of the petitioner that he had not transacte....

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....v. No. 301 of 2004 in relation to the assessment year 1998-99. The undisclosed sales of lime shell detected for the months of January 1999 and February 1999, during the assessment year 1998-99 and the undisclosed inter-State sales during the months of April to August 1999, during the assessment year 1999-2000 show that sales of lime shell is there during all the months from January to August in an....