2005 (3) TMI 756

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....after referred to as "Act") are directed against the order of Tribunal dated 6th May, 1996 relating to the Assessment Year 1982-83 both under the U.P. Trade Tax Act and Central Sales Tax Act. 2. Dealer/opposite party (hereinafter referred to as "Dealei") was engaged in the business of manufacture and sale of Indian Made Foreign Liquor and rectified spirit. Books of account of the dealer were re....

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....ejected mainly on the ground that the dealer has not filed monthly return and has not maintained separate account of purchases made within the State of U.P. and outside the State of U.P. and the shortage loss of sheera was shown at 2.29 per cent. First Appellate Authority held that dealer is a manufacturer and the complete manufacturing account and sale account have been maintained and, thus, it w....