TaxTMI 
TaxTMI 
2014 (9) TMI 1162
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....at the revisionist is a registered dealer under the Central Sales Tax Act and in respect of supply of menthol the assessing authority on the basis of best judgment assessment rejecting the claim of cancellation of order for supply of menthol amounting to Rs. 15,00 ,000/- and determined the additional turnover of mentha oil as Rs. 15,00,000/- each and imposed tax at 10%. This revision has been filed with regard to the menthol and therefore the Court is not concerned with mentha oil. So far as the menthol is concerned the goods amounting to Rs. 15,00,000/- without Form C out of total valuation of menthol of Rs. 30,00,000/- was treated as inter State sale, therefore, the remaining amount of Rs. 15,00,000/- of menthol was treated as Central sal....
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....e basis of the documents on record thereafter recorded a finding that from examination of the records of M/s G.K. Burman it was found from their stock books that the order had been cancelled due to delay. Having accepted this finding the Tribunal thereafter assessed the unaccounted value of menthol not covered by Form C at Rs. 25,00,000/- towards central sale. Where from this valuation of Rs. 25,00,000/- has been arrived at has not been mentioned by the Tribunal in its order. There is no discussion on this point at all nor has any material or documentary evidence been referred to and therefore treating the menthol valued at Rs. 25,00,000/- as unaccounted for evaded turn over, tax at 10% amounting to Rs. 2,50,000/- has been imposed. So fa....
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....e following judgments: M/s Allen Roller Four Mills, Bareilly Vs. Commissioner of Trade Tax 1999 U.P.T.C. 857 (Allahabad). Relevant paragraphs 4 and 5 of the said judgment read as under: "4. The brief contention of the dealer is that its consignment sales to the extent of Rs. 5,65,34,586.84 P. had been accepted by the assessing officer in respect of which the department did not take any action under Section 10-D etc. and the dealer's first appeal as well as the second appeal were restricted to the sum of Rs. 3,33,110/- only and the assessment order accepting the consignment sales had, thus, become final. It is contended that in such a situation when there was no appeal by the department and the dealer's appeal was restric....
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....fore, the Tribunal's order is without jurisdiction and deserves to be set aside." M/s D.R. Chemicals and Fertilizer, Gorakhpur Vs. Commissioner of Sales Tax 2001 U.P.T.C. 180 (Allahabad) by Hon'ble R.K. Agarwal, J (as His Lordship then was). Relevant paragraphs 3 and 4 of the said judgment read as under: "Feeling aggrieved by the order passed by the Assistant Commissioner (Judicial) on 11th October, 1982, the Commissioner of sales Tax, U.P. Lucknow filed an appeal under Section 10 of the Act before the Tribunal. In the grounds of appeal the Commissioner of Sales Tax did not raise any grievance regarding charging and calculation of interest by the Assistant Commissioner (Judicial). The Commissioner was aggrieved only agai....