2017 (4) TMI 632

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....see 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 duly maintained. The books of account for the a....

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....etails 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 exhibit-3 viz-a-viz details of sale disclosed by M....

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....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. Submission is that the entire quantity mentioned in exh....