2023 (11) TMI 883

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....S.C. ORDER HON'BLE PIYUSH AGRAWAL, 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) o....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....uring the survey, which does not relate to the applicant and 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 revision....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....submitted that the disclosed turnover of Central Sales Tax cannot be rejected 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 s....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....is Court in Sales/ Trade Tax Revision No. 106 of 2013 which has been partly allowed 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 ....