2024 (11) TMI 396

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....the period of limitation. The delay was condoned by this court vide order dated 17.11.2017. 3. Since the issues involved in these revisions are similar, therefore, the same are being decided by the common order. Sales/Trade Tax Revision No. 516 of 2017 is taken as a leading case for deciding the controversy involved in these revisions. 4. With the consent of the learned counsel for the parties, both the revisions are taken up at the admission stage. 5. The present revision relates to the assessment year 2003-04 under the U.P. Trade Tax Act. The revision has been filed against the impugned judgement & order dated 06.04.2013 passed by the Commercial Tax Tribunal, Meerut. 6. The brief fact of the case is that the respondent is engaged in t....

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....ferred by the parties. 7. Learned ACSC submits that in pursuance of the survey dated 25.06.2007 and 19.12.2007, best judgement assessment was made enhancing taxable turnover of the respondent. The Assessing Authority has disbelieved the sale made against Form - F and full rate of tax was imposed on the central sales, to which no Form - C was submitted. He further submits that by the impugned order, Form - F as well as Form - C have been accepted and the benefit has wrongly been allowed to the respondent. 8. Per conra, learned Senior Advocate submits that the central sales were made against Form - C, which the respondent is entitled for the benefit therein. He further submits that the consignment sales were made against Form - F. Once the ....