2014 (9) TMI 921

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ndent : C.S.C. ORDER The revisionist is aggrieved by the order of the Trade Tax Tribunal dated 12.9.2013. Briefly stated that the facts of the case are that the revisionist is a registered dealer having a TIN No. 09552300340 and he is carrying on his business from Village Semara, Chinhat, Lucknow. During the year 2008-09 the Firm made certain purchases of raw materiel namely, timber from ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....e, 9R's and gate passes issued by M/s Heena Timbers were not accepted and assessment of tax was thereafter made on the basis of best judgment assessment. Aggrieved by the order of the Assessing Authority dated 30.8.2011 the Revisionist-Firm preferred an appeal before the Addl. Commissioner (Appeals), Commercial Tax, Lucknow which was also dismissed by order dated 23.1.2013. Aggrieved the re....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Heena Timber it came to light before the Taxing Authorities that M/s Heena Timber was guilty of evasion of tax, the said liability could not have been fastened upon the revisionist-Firm and if at all any tax allegedly evaded was required to be recovered the same should have been recovered from M/s Heena Timbers in proceedings to that effect. Learned counsel for the revisionist further submitted....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....y or fraudulently claims an amount of input tax credit. So far as the Books and Registers of the Revisionist-Firm are concerned the entries therein have not been doubted and it is not the case of the Revenue that the entries made therein did not tally with the invoices. The submission is that once the tax invoices have been duly issued by M/s Heena Timbers, the Tribunal ought to have recorded a....