1996 (10) TMI 451

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..... es seen from the order of the Sales Tax Officer, if considered mainly concentrate with regard to the non-keeping of stock register for showing the bran, the sales turnover under this item is very low. Meter card is not produced for verification. The assessee contended that mainly the sales of rice are on commission basis. The officer did not accept this because there is no acceptable proper evidence in regard thereto. The method adopted for arriving at the purchase turnover is estimated by deducting 2 per cent gross profit from the sales turnover of rice and assessed to tax under section 5A of the Act. The irregularities showed 71 quintals of paddy in excess, 10.62 quintals of boiled paddy, 40 kgs. excess of rice and 150 kgs. excess of rice .....

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..... even admitting the fact that the appellant was continuing the same pattern of suppression for the balance period also the suppression will not exceed Rs. 15,000. In the light of the irregularities and the suppression detailed in the inspection the addition of cent per cent is excessive. An addition of 50 per cent to the conceded turnover will meet the ends of justice and I order accordingly. Considerable deduction will be allowed for purchase of paddy also. This is with regard to the assessment year in question. 7. In spite of the above observations of the first appellate authority to the effect that the suppression will not exceed Rs. 15,000, also to the effect that addition of cent per cent is excessive, which will also receive appr .....

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..... ut with reference to certain necessary and connected aspects in regard thereto. The Tribunal as the second appellate authority, in exercise of its discretion relating to the jurisdiction in the matter of addition would have to be slow in the process. Unless in the process of reasoning with reference to the factual position the Tribunal reaches the conclusion that the first appellate authority has acted in vacuum representing features of capricious method to arrive at the conclusion in the determination of the percentage of addition, as the second appellate authority, interference would be normally beyond expectation. We have referred to the reasons recorded by the first appellate authority. We have also seen that the first appellate authori .....

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