2022 (9) TMI 558

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....mstances of the case, the Commercial Tax Tribunal, Bench Varanasi was legally justified in passing an order of reversal without contradicting the finding recorded by the first appellate authority on various issues on which the account books were rejected by the assessing authority and not assigning reasons to hold otherwise? (B) Whether, on the facts and in the circumstances of the case, the Commercial Tax Tribunal, Bench Varanasi was legally justified in determining the turnover of first purchaseof wheat at Rs. 25 lacs and imposing tax amounting to Rs. 1,00,000/- arbitrarily, despite, the fact that there was no evidence on record of purchase of wheat from outside the account books. (C) Whether, on the facts and in the cir....

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....rtain items which was in transit and accompanied with bill no. 760 dated 26.10.2006 which was intercepted by the mobile squad and adverse inference has been drawn that for 46 quintals of Chokar no bill was there. He further submits that for the Chokar which was intercepted, bill No. 759 was issued from the bonded bill book but the driver could not take the same. He further submits that the said Chokar was duly sold from the existing stock of the revisionist and the said facts are duly verifiable from the books of account so maintained. He submits that the First Appellate Authority after detailed discussion has rightly allowed the appeal but the Tribunal without reversing the finding of fact recorded by the First Appellate Authority has rest....

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....ial on record to suggest that any purchases have been made except the sale of Chokar in question that too was issued from the stock maintained by the revisionist, no adverse inference can be drawn. The liability of sales tax has been fastened upon the revisionist only on the basis of the aforesaid discrepancy which has been accepted by the First Appellate Authority but the Tribunal without any material and cogent reason has reversed the same and restored the assessment order which is bad. 8. In view of the aforesaid facts and circumstances, the revision is allowed. 9. The impugned order passed by the Tribunal is set aside. 10. The order passed by the First Appellate Authority is restored. The questions of law are answered according....

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....¤…पीलकर्ता के नियमित हिसाब किताब से उपलब्ध है कि नहीं, तथा अपीलकर्ता द्वारा चोकर की अपवेचित बिक्री/गेंहू की अपवंचित खरीद हिसाब किताब के बाहर ....

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....े 48 कुन्तल चोकर की बिक्री अपीलकर्ता ने अपने उपरोक्त बिल नं०- 759 दिनांक 26-10-06 एवं 760 दिनांक 26-10-06 के द्वारा की है, तथा उपरोक्त तथ्य का सत्यापन अपीलकर्ता द्à¤....