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TMI Blog2013 (6) TMI 343X X X X Extracts X X X X X X X X Extracts X X X X ..... r Sinha For the Respondent : C.S.C. ORDER Both the revisions have been filed under Section 11 of the U.P. Trade Tax Act, 1948 against the common judgment and order dated 31.05.2012, passed by the Commercial Tax Tribunal, Lucknow in Appeals No. 226 of 2011 and 227 of 2011, for the assessment year mentioned above, where the entry tax was imposed under Section 9(4) of the Entry of Goods Act, 200 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... istered dealers. So, he made the additions and the same was upheld by the first appellate authority as well as the second appellate authority. Being aggrieved, the assessee has filed the present revisions. With this background, Sri P.K. Sinha, learned counsel for the revisionist submits that as per Rule 25(B) of the U.P. Trade Tax Act, 1948, the Form-3B can be used for Rs.5.00, but there are two ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... further that the restrictions of mentioning transactions of sale or purchase of more than rupees five lakhs, shall not apply to :- (i) department of the Central Government or the State Government or a Corporation or Undertaking established or constituted by or under a Central Act or an Uttar Pradesh Act or a Government Company as defined in section 617 of the Companies Act, 1956, having an yearl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n cash, the same is allowable as per Section 269SS of the Income Tax Act, 1961. However, exceeding this amount, if the transaction is genuine, then there is no question for making the addition, as per Rule 6DD of the Income Tax Rules. The said dealers were supplying the goods to the assessee. The Department has not examined the genuineness of the transaction. By adopting short cut method, addition ..... X X X X Extracts X X X X X X X X Extracts X X X X
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