2023 (11) TMI 883

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....J. 1. Heard Ms. Sanyukta Singh for the revisionist and Mr. B.K. Pandey, learned Additional Chief Standing Counsel for the opposite party. 2. The present revision has been filed against the judgement and order dated 16.5.2023 passed by Commercial Tax Tribunal in Second Appeal No. 46 of 2022 (A.Y. 2014-15) passed in the proceedings under Section 9 (2) of Central Sales Tax Act. 3. The present revi....

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....which relates to the period prior to the commencement of business of the applicant? C. Whether the tribunal was justified in enhancement of turnover under the Central Sales Tax Act merely on the basis of surmises and conjunctures, in absence of any material of suppression of Central Sales ? 4. Learned counsel for the revisionist has submitted that the applicant is a registered dealer under the ....

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....ected merely on the ground that the books of account under UP VAT Act has been rejected and some suppression have been found. She further submitted that in the absence of any material suppression of Central Sales Tax enhancement of turnover cannot be said to be justified in the eyes of law. 6. In support of her contention she relied upon the judgement of this Court in the case of M/s R.D. Gupta a....

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....wed by this Court by a separate order passed today in which the Court has upheld the rejection of books of accounts under local sales but enhancement of turnover is not justified. Merely because books of account under local sales have been rejected, the same will not necessary to led the ground for rejecting the books of account under Central Sales Tax Act also in the absence of any cogent materia....