2010 (5) TMI 779

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....the revisionist and the learned standing counsel. The following questions of law have been raised in the instant revision: (i) Whether, in view of the judgment of this honourable court in the case of Anup Lal Sohan Lal v. Commissioner of Sales Tax [1987] UPTC 1122 and Malik Singh Int Bhatta v. Commissioner of Sales Tax [1989] 75 STC 381 (All); [1989] UPTC 442, the account books can be rejected ....

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....e decision of the apex court in Commissioner, Sales Tax, U.P. v. Mohan Brickfield reported in [2006] 148 STC 638; [2007] UPTC 1. In view of the above, the said question needs no adjudication and stands answered against the assessee and in favour of the Department in terms of the above decision. So far question No. (ii) is concerned, admittedly a survey was conducted on April 23, 1986 and acc....

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....ln, it becomes incumbent upon the revisionist to rebut the survey report and bring on record material to show that the brick kiln was actually closed. No such material was brought before any authority and, as such, the Tribunal has not committed any error in accepting the survey report and making assessment accordingly. The question No. (ii) is answered accordingly. The third and last questi....