9911796707
TMI Blog1979 (7) TMI 217X X X X Extracts X X X X X X X X Extracts X X X X ..... reported by the assessee. The assessee appealed to the Appellate Assistant Commissioner contending that the estimate was not proper. The Appellate Assistant Commissioner found that though some of the criticisms against the accounts were not material or correct, still there were some others which called for an estimate of the assessee's turnover. He sustained an addition of 2 per cent made by the assessing officer towards low yield and low gross profit and refixed the taxable turnover at Rs. 3,90,583.00 as against Rs. 4,94,349.00 determined by the assessing authority. The order of the Appellate Assistant Commissioner was examined by the Board of Revenue and the Board considered that the accounts were defective and that the addition sustai ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ddressee at the address mentioned ". The learned counsel for the assessee contended that there was nothing which requires the assessee to record the name and address of each of the parties and the assessee had only recorded the name as given by the respective persons. We are unable to agree with this explanation attempted on behalf of the assessee. After all, these persons were purchasing only gingerly seeds. They had absolutely no reason to give fake addresses in order to escape any kind of liability to tax. The learned counsel for the assessee himself admitted that these persons were all persons living in villages who crush gingelly seeds into gingelly oil in country chekku. If so, there is absolutely no motive on their part to give wro ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mption could only be 19.5 units and the difference in the consumption cannot lead to the inference that 567 bags were converted into oil. As pointed out by the learned counsel, the out-turn for the difference in units would only be about 250 bags and the value thereof would have to be taken for the assessment. The sale of oil and oilcake of 567 bags of gingerly seeds has been worked out to Rs. 88,452.00 by the Board of Revenue. In view of the fact that the assessee can be taken to have consumed for the purpose of crushing another 250 bags of gingerly seeds, the figure will be suitably modified by the assessing authority. We have proceeded on the basis that even though the assessee had not established that he had sold some bags of gingelly s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... se cases where any question of law as such is raised and will not apply to a case where the appeal is against an order of the Board of Revenue on a question of fact. It is quite understandable that the legislature has provided for a right of appeal on fact as well as law to the High Court, because the Board was interfering with an order of a subordinate authority in revision and the appeal to the High Court is in effect a first appeal. In these circumstances, the jurisdiction of the court will have to be understood in its wider scope, both on question of fact as well as on question of law. The appeal is partly allowed. The reduction is modified accordingly. No costs. Appeal Partly allowed. - - TaxTMI - TMITax - CST, VAT & Sales Ta ..... X X X X Extracts X X X X X X X X Extracts X X X X
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