2019 (8) TMI 1165

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....al). By that order, the Tribunal has is dismissed the appeal filed by the assessee and confirmed the assessment order as also the first appeal order, imposing tax on interstate sale of confectionery items from Greater Noida to Delhi. 3. During the assessment year in question, the assessee claimed to have made dispatch by way of stock transfer from its godown at Greater Noida to its other godown at Ghazipur, in Delhi. Arising from a survey dated 13.06.2002, certain books of accounts of the assessee were seized from its godown at Greater Noida. A further survey is claimed to have been conducted on 14.06.2002 at the Delhi godown of the assessee by the revenue authorities under the U.P. Trade Tax Act, 1948 (hereinafter referred to as the &#39....

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....en submitted that it was a register maintained by the local staff of the assessee for personal remembrance. In that exhibit, details of expenses incurred etc. with respect to goods transported from Greater Noida godown were recorded. Thus, there were entries pertaining to sale of goods inside the U.P. as also stock transfer affected to Delhi. Merely because there were certain entries pertaining to intrastate sale of goods, does not mean that the assessee had sold the goods outside the State, inasmuch as while explaining the bona fide, the assessee produced the sale invoices etc. of intra-state sale performed from Greater Noida, it did not lead to a conclusion that all other transactions pertained to sale performed in favour of any person a....