2007 (9) TMI 284

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....ver made any inter-State sales in the past and in future. For the assessment year in dispute, applicant has been assessed to tax under the Central Sales Tax Act on the basis of one booking register seized at the time of survey made by the STO (SIB) at the premises of transporter M/s. Kanpur Delhi Goods Carrier Limited,  Varanasi. In the booking register there were 55 transactions in the name of M/s. Kumar Trading Company. When the applicant was confronted with the aforesaid information and with the booking register, it was submitted that the said entries did not relate to it. It was contended that there were three registered Firms in the name of Kumar Trading Company in Varanasi itself and in the register, the name, address etc. were n....

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....eld in first appeal and by the Tribunal. 3. Heard Shri Kunwar Saksena, learned counsel for the applicant and Shri B.K. Pandey, learned Standing Counsel. Learned counsel for the applicant submitted that the assessment against the applicant has been made merely on presumption, surmises and conjuncture. He submitted that the entries in the booking register do not reveal that they are connected with the applicant. The name and address are not mentioned. Transport Company has not produced bill and builties relating to the transaction which could be relevant to identify to whom the transaction relates. In the cross-examination the person concerned has refused to recognize the applicant and has not admitted that any booking was made by the applic....