2015 (4) TMI 1345

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....inst the State of Andhra Pradesh impugning the order dated 10.03.2003 of the tax appeal T.A. No.684 of 1998 on the file of the Sales Tax Appellate Tribunal, Hyderabad dismissing the appeal confirming the order of the Appellate Deputy Commissioner, Commercial Taxes, Guntur which in turn confirmed the assessment order of the Commercial Tax Officer, Piduguralla for the assessment years 1993-94. T.R.C.No.23 of 2004: 2) This Tax Revision Case is maintained under Section 22(1) of the APGST Act by the petitioner assessee M/s.Veekay Oil Products, Piduguralla by its proprietor Sri V.Pitchaiah against the State of Andhra Pradesh impugning the order dated 16.04.2003 of the tax appeal T.A. No.683 of 1998 on the file of the Sales Tax Appellate Tri....

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.... and the dealer filed objections dated 21.07.1994 by denying the sales and purchased and alleged appreciation of the same and those may be the untrue or fake transactions no way connected with his business and those are created. It is there from best judgment assessment in the absence of account books claiming as destroyed in fire accident was made with net turnover proposed to be determined as Rs.94,44,079/- viz., sunflower seed purchase of Rs.38,08,720/- taxable at 4%, sale of sunflower oil Rs.41,67,086/- tax at 4% + 1% + 10% and also at same rate of sale of sunflower oil cake of Rs.14,68,263/- and it is after considering further objections to the show-cause notice for best judgment assessment, the assessment was made on the escaped turno....

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....sunflower seed of Rs.14,29,712/- and after considering the turnover wrongly reported with utterly low net turnover proposed of Rs.95,17,763/- to tax the same at 4% for the seed 4% + 1% + 10% for oil and cake and for the notice served he filed further objections and on considering the same arrived the tax due of Rs.4,72,275/- and after deduction of tax paid of Rs.8,259/- demanded in Form B-III the tax due of Rs.4,64,016/-. It is impugning the said assessment orders, the appeals before the appellate Deputy Commissioner maintained that were also in supporting the reasons assigned by the assessment orders confirmed. So also, the dealer went unsuccessful before the Sales Tax Appellate Tribunal as referred supra. 5) Now, coming to the impugned....

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....pect raised when there is a suppression of the turn over, it is the extended limitation that is applicable, that also meted in the impugned order passed by the Tribunal confirming the order of the appellate authority. Importantly the assessing authority when taken every possible means to prove the nature of transactions and there were suppression of the estimated turnovers by Nil return or by return showing absolutely low turn over and the same was detected on cross verification from the extracts of the check post and also information from the banks and purchasing dealers which are very clearly discussed in corroboration of one to the other to substantiate with reasons to the best judgment assessment, that too after supply of all the copies....