TaxTMI 
TaxTMI 
2012 (5) TMI 565
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....DRA J.-Both the revisions under section 11(1) of the U.P. Trade Tax Act, 1948 have been preferred against the judgment and order dated February 13, 2004 passed by the Trade Tax Tribunal, Lucknow in Second Appeals Nos. 108 and 107 of 1998, for the assessment years 1994-95 and 1995-96. The brief facts of the cases are that the revisionist is a partnership firm, running a brick kiln for manufacture ....
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....imated the sale, consumption of coal, firing period, etc., and gave a partial relief to the assessee by reducing the addition. Not being satisfied, the revisionist has filed the second appeal for both the assessment years before the Tribunal, which upheld the orders of the first appellate authority and dismissed both the appeals. Being aggrieved, the revisionist has filed the present revisions. W....
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....x [1987] UPTC 1377, Om Prakash Vishnoi v. Commissioner of Sales Tax [1981] UPTC 35 and Ram Dev Gupta v. Commissioner of Sales Tax [1981] ATJ 151, where it was observed that there is no requirement in the Act that the brick manufacturer shall intimate the period or periods during which he shall operate the kiln and that it was for the Department to make survey and ascertain whether the kiln operate....
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...., 1995, a survey was conducted at the business premises of the assessee, though the muneem (accountant) was available at the site no complete books of account were available. It also found that firing in the brick kiln was continued and about five lakh raw bricks were available, but there was no stock of finished goods. In these circumstances, the assessing officer has made the addition on estima....