2020 (4) TMI 139

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....ated 04.06.2019 passed in First Appeal No.49 of 2019 has been affirmed and by which the order dated 21.12.2018 passed under Section 28(2)(II) Vat Act, 2008 has been modified after allowing the appeal in part. The submission of the learned counsel for the revisionist is that on 15.09.2016 a survey was conducted by Special Investigation Bureau (SIB)on the premises of the revisionist. Merely on the basis, that at that time of the said inspection, the books of account were not found, the SIB Officers made an assessment on the basis of best judgment and raised a tax demand of Rs. 2,36,934.00. The revisionist assailed the aforesaid tax demand by filing an appeal before the Additional Commissioner, Grade-II (Appeals) First Trade Tax Faizabad. T....

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....ner Commercial Taxes U.P. Lucknow and in the case of Chawlas Bricks Fields Allahabad Vs. Commissioner Sales Tax U.P. Lucknow reported in 2005 HC page 325. The Court has considered the submissions of the learned counsel for the revisionist and also perused the record. As far as the facts are concerned, it is not in dispute that as on 15.09.2016 a survey was conducted at the premises of the revisionist. At the time of making the aforesaid survey, admittedly the books of account were not present. However, what is significant to note is that at the time of making the survey, the SIB Officer found that one vehicle bearing number UP 53 BT-6672 was being loads with oil cake and it was also found that in so far as this activity is concerned, ....