9911796707
TMI Blog1987 (5) TMI 360X X X X Extracts X X X X X X X X Extracts X X X X ..... er, on the facts and in the circumstances of the case, the enhancement of the gross turnover by Rs. 1,50,000 was arbitrary, perverse and without material?" 2.. The sales tax authorities added Rs. 1,50,000 to the gross turnover returned by the assessee. The facts are that the business premises of the assessee was inspected by Shri H.P. Varma, Assistant Superintendent of Commercial Taxes, on 7th A ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ned one loose sheet of paper containing sale of two bags of makai and one bag of gram (chana) in the name of M/s. Jagarnath Shyam Sunder of Chanan. The dealer stated that dealer of Chanan had come to make purchase and truck No. BRJ 834 standing in front of the gaddi was to carry the goods to Chanan. Purchases had not been finalised and hence cash memo was not issued." 3.. In course of assessment ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eference. The High Court called for the reference of the question referred to above. Hence the question referred to us for our opinion. 4.. The substance of the question referred to us is whether there was any material to support the enhancement. 5.. Having heard learned counsel for the parties, we are of the view that the enhancement was ill-merited. I have quoted earlier the conclusion of Mr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... alings. The entire enhancement is based upon the finding of purza. In our view, that was no material specially when Mr. Varma did not doubt the correctness of the stand of the assessee. In our view, therefore, finding of purza was no material for the enhancement. There was no other material for the enhancement. In that view of the matter, we are of the view that the enhancement of the gross turn ..... X X X X Extracts X X X X X X X X Extracts X X X X
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