2009 (8) TMI 1119

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....the U.P. Trade Tax Act 1948 against the judgment / award dated 10.05.2004 passed by the U.P. Trade Tax Tribunal, Lucknow for the assessment year 1994-95. In the absence of assessee, I have heard Sri Sanjai Sareen learned Standing Counsel for the revisionist and perused the record. From the record, it appears that the assessee is engaged in the manufacturing and sale of Menthol, mentha-crysta....

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.... the books of accounts. Being aggrieved, the department filed IInd appeal before the Trade Tax Tribunal, which was dismissed by the impugned order dated 10.05.2004. Not being satisfied, the department has filed the instant revision. By considered the totality of the facts and circumstances of the case, it appears that the AO has estimated the turnover and levied the tax. The first appellate aut....