2010 (7) TMI 900

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.... revision petitions have been filed by the State challenging the order passed by the Appellate Tribunal by raising the following substantial question of law: (i) Whether, in the facts and circumstances of the case, the Tribunal is justified in accepting the taxable turnover declared by the assessee with respect to premium and cheaper brands of liquor? Since these revisions petitions pertain ....

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....he time of assessment. Subsequently, the books of account were produced but were not accepted and accordingly, common order was passed in respect of the assessment years in question. Being aggrieved by the said assessment orders, the respondents-assessee preferred appeals before the first appel late authority, who partly allowed the appeals. As against the order of the first appellate authority, t....

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....ribunal ought to have dismissed the matter. Per contra, it is submitted on behalf of the assessee that at the appellate stage, the assessee furnished copies of the sale registers for the period in question along with the copies of the sale invoices and on the basis of such material, the first appellate authority granted partial relief and the Tribunal being satisfied with the sale bills as well....

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.... invoice the premium brand sold was Rs. 25.50 per bulk litre and cheaper brand for Rs. 13.98 per bulk litre. Accordingly, the Tribunal has recorded that the entire production of liquor was sold in inter-State sales and the sale bills were issued for all the sales and that the sales were credited to books of account as per the sale bills. That the taxable turnovers declared in the return of turnove....