2009 (12) TMI 885

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....tment and Sri K. Saksena, learned counsel appearing for the opposite party-dealer. The opposite party-dealer carries on the business of manufacture and sale of aerated water, cold drink, etc. The assessing authority after accepting the books of account made original assessment on November 10, 1993. It appears that on July 12, 1993 a survey was made at the business premises of the dealer by t....

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.... from a bank. Against the aforesaid order of the first appellate authority, the Department as well as dealer both filed cross-appeal before the Tribunal and the Tribunal considered the explanation offered by the dealer to the authorities that the figures mentioned in the loose documents found at the survey do not reflect the actual sale as has been made by the dealer, but are the figures for ob....

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....t on imaginary sale as projected by the dealer for some other purpose. The learned counsel has further stated that this court in its judicial pronouncement has accepted such an explanation given by the dealers. In similar circumstances, in the case of Commissioner of Trade Tax v. Shri Ram Food, Moradabad reported in [2004] UPTC 680, this court held as under: "It is claimed that the papers we....