2021 (11) TMI 653

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....te   Opposite Party Mr. T.K. Satapathy, Additional Standing Counsel (CT) ORDER Dr. S. Muralidhar, CJ. 1. While admitting the revision petition on 6th July, 2006 the following issue was framed by this Court: "Whether in the particulars facts and circumstances of the case the Division Bench, Orissa Sales Tax Tribunal is legally correct in not following the earlier order pas....

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....m-I, Circle. During the course of the said visit the officers of the department verified the books of accounts including the stock register at the godown of the Petitioner-Company. The Inspector of Sales Tax found 37 slips of paper along with one diary from the godown premises and noticed certain entries made therein, on which basis, the STO, Ganjam submitted a report to the STO, Sambalpur-II Circ....

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....Berhampur godown. Further the mere fact of stock discrepancy was not sufficient to reject the books of accounts unless a positive instance of sale suppression was established. It was held that the whole exercise was on presumption and surmises. There was no corroborative evidence to establish the suppression of sales.   4. However, the Assessee's appeals for the year 1992-93 being S.A. No.....

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....he impugned order of the Tribunal relating to the year 1992-93, the Tribunal does not refer to any such additional material other than the fraud report. The Tribunal proceeded to accept the fraud report only on the ground that the earlier order of the Tribunal pertained to the year 1991-92 whereas the year in question was 1992- 93. 6. A co-ordinate Bench of the same Tribunal had in its order da....