TaxTMI 
TaxTMI 
2017 (4) TMI 632
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....pposite Party : S.C. ORDER The assessee is registered dealer under the U.P. Trade Tax Act, as well as Central Sales Tax Act and manufactures soft drinks known as Coca Cola, Fanta, Limca, Thumps Up, Rimzim and syrup etc. The dispute herein relates to the assessment year 1996-97(U.P). The product manufactured is an excisable commodity, and according to the assessee, all such records are dul....
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....at such register i.e. exhibit-3 maintained details of sale of containers by M/S Golden Agro Products Limited and Apex Traders Delhi etc. According to the assessee, this register was kept only with an intend to ascertain market reaction to the product manufactured by the assessee, and did not disclose the sales made by it. The First Appellate Authority, however, tallied the details shown in exhi....
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....ed in exhibit-3 i.e. 7,968, containers as sales made by the revisionist and it has been called upon to pay tax thereupon. Learned counsel for the applicant submits that it was only 734 containers, which had not matched with the figures disclosed in exhibit-3, viz-a-viz sales of M/s Golden Agro Products and at best, sales to that extent alone could be added in the turnover of the assessee. Submi....
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....atched with the figures of sale disclosed by M/s Golder Agro Products, viz-a-viz the details mentioned in exhibit-3 that any addition in turnover of sale could be allowed by the Tribunal. The containers which had already been accounted for in the form of sales figures of M/s Golder Agro Products, could not have been treated to be the sales made by the assessee. I am of the opinion that such fac....