1995 (9) TMI 356

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..... ssee disputed before the Tribunal against the levy of tax on a turnover of Rs. 3,92,463 representing the estimated first sales of gram and dhall omitted to be assessed at the time of final assessment. The total and taxable turnover of the assessee were finally determined at Rs. 14,80,149 and Rs. 62,307 respectively by the assessing authority for the assessment year 1978-79. Later on it was found t .....

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..... taxable turnover under first sales at Rs. 3,92,463. Not satisfied with the relief granted by the Appellate Assistant Commissioner the assessee filed an appeal before the Appellate Tribunal. The Tribunal on considering the records and on finding that there was no wrong classification, reduced the quantum of escaped turnover to Rs. 98,116 by taking a lenient view of the fact that the dealers had in .....

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..... eavy loss in the business and especially in the consignment sales effected to Kerala parties. The Appellate Assistant Commissioner failed to consider this aspect. The Tribunal has also pointed out that the department has not shown any one single instance of misclassification of the first sales goods in the second sales goods. The Appellate Assistant Commissioner has sustained the addition by adopt .....

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