9911796707
TMI Blog1988 (5) TMI 358X X X X Extracts X X X X X X X X Extracts X X X X ..... ghee and soap, etc., carrying on its business at Ghaziabad. During the assessment year in question the assessee disclosed its taxable sales in U.P. at Rs. 5,10,23,821.27 and in Central at Rs. 20,90,377.85. The account books of the assessee were rejected by the assessing authority and its taxable turnover in U.P. was determined at Rs. 5,72,23,821.77 and in Central at Rs. 53,26,865.06. The assessee feeling aggrieved, filed appeal under section 9 of the Act before the Deputy Commissioner (Appeals) who by order dated June 30, 1980 allowed the appeal and remanded the case back to the assessing authority. The assessee feeling aggrieved against the aforesaid order filed second appeals under section 10 of the Act before the Tribunal which by the im ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of account of the assessee were rejected by the assessing authority did not find favour with the Tribunal inasmuch as the Tribunal recorded categorical and positive finding of fact that the said grounds were not sufficient for rejecting the books of account. The explanation offered by the assessee regarding the grounds on which the books of account of the assessee were rejected by the assessing authority has been accepted by the Tribunal. The Tribunal being the last fact finding authority is fully empowered to scrutinise the evidence on record and arrive at its own conclusion. It is true that the conclusion must be based on material evidence on record and should not be conjectural but in the instant case the Tribunal has given cogent and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed on behalf of the assessee that R.T. 12 and R.T. 5 (reports) escaped destruction as the same were kept by the assessee at the Delhi head office and the same could be used for verifying the books of account. Not only this the assessee made a specific request to the department that R.T. 12 and R.T. 5 may be verified from the periodical reports submitted by the assessee to the excise department but the assessing authority instead of verifying the same held that the assessee did not maintain manufacturing account as required by section 12(2) of the Act. Much emphasis has been placed on behalf of the applicant-Commissioner of Sales Tax that an information was received by the department to the effect that the assessee had received certain amou ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ty until and unless the dealer is given an opportunity of cross-examining the third party. In the instant case the said opportunity in spite of repeated requests, has been denied to the assessee. The most redeeming feature of the instant case is that even the Tribunal gave an opportunity to the department to produce the aforesaid persons and to give an opportunity to the assessee to cross-examine them but the department informed the Tribunal that the parties were not traceable. These facts clearly indicate that the Tribunal was wholly justified in not relying on the entries alleged to have been found in the books of account of the third party. Even if the argument of the Revenue is accepted that the Tribunal was not justified in accepting ..... X X X X Extracts X X X X X X X X Extracts X X X X
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