2009 (11) TMI 843

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.... of the U.P. Trade Tax Act, 1948 against the judgment/order dated September 1, 2000 passed by the U.P. Trade Tax Tribunal, Lucknow. The brief facts of the case are that during the assessment year under consideration (1987-88), the assessee was engaged in the trading of foodgrain items. It has send the goods to ex-UP principal at Delhi by three trucks No. URN-9676; USD-3967; and UGD-92. The said....

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....y mandi samiti. Finally, he has uphold the levy of the tax pertaining to only third truck. Not being satisfied, the Department has filed an appeal before the Tribunal who vide its impugned order has restored the order of the assessing officer and enhanced the tax by Rs. 24,000. Being aggrieved, the assessee has knocked the door of this court through the present revision. With this background, Sri ....

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....He also submits that the Department was not allowed to take the additional ground before the Tribunal. For this purpose, he relied on the ratio laid down on the following cases: (1) Anand General Store v. Commissioner of Sales Tax, U.P. [1987] 66 STC 349 (All); [1987] UPTC 481. (2) Commissioner of Sales Tax v. Gaya Prasad Arora and Brothers, Mathura [1999] UPTC 119 (All). He further submi....

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.... with all the three trucks when they were intercepted at the check-post. Later, it was found that there was no proper entry in the books of accounts. The gate passes were issued by the mandi samiti pertaining to first two trucks, is not a conclusive proof that the goods were properly shown in the books of accounts. The gate pass can be issued to any vehicle which is crossing the gate of the man....