2011 (1) TMI 1257

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....nafter referred to as "the Act") directed against the order of the Tribunal dated June 17, 2003 for the assessment year 1993-94 both under the U.P. Trade Tax Act, 1948 as well as under the Central Sales Tax Act, 1956. The applicant is the manufacturer of carpet. It appears that during the year under consideration, the applicant had also purchased carpets for Rs. 14,87,960 from unregistered deal....

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....e Tribunal is wrong in saying that the books of account have not been produced before the assessing authority and before the Tribunal. He submitted that the books of account have been produced before the assessing authority. The Tribunal has never asked the applicant to produce the books of account, otherwise the applicant would have produced the same before the Tribunal. He submitted that there i....

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....timate of the turnover under the U.P. Trade Tax Act as well as under the Central Sales Tax Act. The apex court in the case of Commissioner of Sales Tax, U.P. v. Girja Shanker Awanish Kumar reported in [1997] 104 STC 130 (SC); [1997] UPTC 213, has held that the maintenance of manufacturing account is mandatory and in the absence of non-maintenance of manufacturing account, the books of account is l....