2020 (3) TMI 819

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....y the second appeal preferred by the revisionist was dismissed and the appeal preferred by the revenue was allowed and the order of the Assessing Authority was restored. Learned counsel for the revisionist has submitted that his society is registered under the U.P. Khadi and Gramodyog Board for manufacture of steel almirah, steel furniture and agriculture equipment etc. and is also registered under Section 8-A of the U.P. Trade Tax Act, 1948 as well as under Section 7(1)(2) of the Central Sales Tax Act. The survey was conducted on 29.08.1996 by the Special Investigation Branch of Trade Tax Department (SIB), Kanpur at the factory premises of the revisionist at Sadiapur, Mandhana, Kanpur Dehat. On the basis of the report submitted by the Spe....

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....al were found on the premises. Certain books of account were found indicating that the business transactions which were looked into by the concerned authorities including cash-memo and other documents have been manufactured which does not depict the correct transactions carried out by the revisionist Firm, in a similar manner large quantities of purchase of iron rods were found. From the books of account it was also found that that iron rod was carried from Delhi on various dates and some dates were close to each other, that authorities has concluded that it is not possible for the same Truck to carry goods from Delhi to Kanpur within a short span of time. Considering all the facts stated herein above and not being satisfied with the res....