2017 (7) TMI 1220

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....spondent JUDGMENT Heard learned counsel for the parties. The revision pertains to assessment year 2002-03 arising from the order dated 17 December 2016 passed by the Commercial Tax Tribunal, Allahabad Bench, Allahabad. The revisionist is, inter alia, engaged in the business of manufacture and sale of chemically treated ozonised flour (aata, maida and suji). The dealer was assessed on best judg....

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.... well as, second appellate authority. It is sought to be urged by learned counsel for the revisionist that the Tribunal committed an error in arbitrarily assuming that the goods sold was normal aata, maida and suji, thereby, computing the total quantity on the average sale price at the rate at Rs. 1100/- per quintal. Tribunal failed to consider the chemical treatment and ozonization for which the....

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....uthorities including the Tribunal. The Tribunal would note in the impugned order that the percentage of composition of atta as claimed by the dealer was not submitted before the assessing authority nor any document was placed showing the purchase of wheat. Tribunal would further note that in 100 quintal wheat 70 percent is maida, aata and suji and balance 30% is bran (chokar). Percentage of compos....

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....opinion, the assessing authority was justified in computing the purchase value of wheat; the difference between the purchase value of wheat and the sale value was four times which the dealer failed to justify before the Tribunal. The next submission which the learned counsel for the revisionist sought to press was for giving benefit of Section 3-G of the Trade Tax Act, 1948, in relation to sale o....