9911796707
TMI Blog1990 (7) TMI 319X X X X Extracts X X X X X X X X Extracts X X X X ..... case, the computation of profit at the rate of 15 per cent in respect of the goods taxable at 5 per cent and 8 per cent and at the rate of 20 per cent in respect of the goods taxable at 12 per cent is legal and justified?" 2.. The dealer carries on the business of supply of motor parts, lubricants, batteries, nuts and bolts. For that purpose, he has been registered under the Orissa Sales Tax Ac ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n respect of lubricants and motor parts. Thus 5 per cent more than what was estimated by the dealer was added to the purchase price in respect of hardware goods and 10 per cent more than dealer's estimate was added to the purchase price of lubricants and motor parts. Dealer preferred second appeal before the Tribunal. Tribunal was satisfied that enhancement as made by the Assistant Commissioner is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is for the same. Submission of Mr. Kar is attractive but without force on the facts and in the circumstances of this case. 4.. Once on account of non-filing of return on due date, a dealer attracts liability for assessment to the best of judgment under section 12(4) of the Act, there is no scope for him to complain that the assessment should be completed on basis of accounts. Legislature having ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the dealer, past records and other similar factors are to be taken into consideration to have an estimate. It should not be arbitrary. In the present case, Assistant Commissioner taking into consideration these matters for which there were materials before him, came to the conclusion that to the purchase figure and estimate of profit by the dealer a small percentage is to be added. When dealer him ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ose goods which are main business and lesser percentage in respect of comparatively lesser business cannot be said to be unreasonable. There is no unreasonableness. 6.. If we had been exercising appellate power, question would have been different. In a reference under section 24, there is no scope for us to exercise the appellate power to vary the enhancement. Accordingly, on the facts and in th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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