1994 (11) TMI 430

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....petitions by the dealer and the Commissioner respectively are directed against an order dated 30th November, 1987, passed by the Sales Tax Tribunal, Kanpur, whereby it partly allowed the dealer's appeal and reduced the dealer's turnover of the sale of vanaspati from Rs. 1,94,23,617/- to Rs. 1,84,00,000/-. The disclosed turnover was Rs. 1,77,34,842/-. The dealer thus, challenged the additio....

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....its account as the sale price and insisted for an opportunity of cross-examining the person concerned with the said Vishwakarma Oil Traders. None was, however, produced at any stage of the proceeding. It is on the basis of the entries found in the books of accounts of Vishwakarma Oil Traders that the addition in question was made. The contention of the revisionist is that the entries in the books ....

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....oncerned but no one was ever produced. The Tribunal has ignored this deficiency by saying that some attempt was made to procure the attendance of the person concerned. It has further observed that Vishwakarma Oil Traders was agent of the present dealer and, therefore, it should have produced the person concerned. 4. Learned Counsel for the revisionist seriously challenged the Tribunal's obs....

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....rovision of Indian Evidence Act do not apply to proceedings under the Sales Tax Act but that does not mean that the general principle that statement of a person made at the back of the party sought to be bound by it cannot be used unless it is made in the presence of that party and that party is allowed an opportunity of cross-examining the person concerned. There is no legal principle under which....