9911796707
TMI Blog1991 (1) TMI 432X X X X Extracts X X X X X X X X Extracts X X X X ..... icks at Rs. 230 per thousand, rejecting the price reflected in the bills of the petitioner. The petitioner contended that the country bricks manufactured by him were of inferior quality and hence price charged by him had to be at a low rate. The first appellate authority affirmed this order by giving a different reason, after observing that the assessing authority has not placed on record any report of enquiry or such other evidence on the basis of which he has fixed the rate of bricks at Rs. 230 . The estimate of turnover made by the assessing authority was affirmed by holding that, having regard to the opening stock, purchases, expenses incurred, the turnover must be larger than disclosed by the petitioner; substantial payment towards lo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ity has applied his mind and has considered all the abovesaid points and has arrived at the just and reasonable conclusions. 3.. A noticeable feature of this case, is the lack of unanimity amongst the assessing authority, first appellate authority and the Appellate Tribunal in the matter of reasons assigned for the best judgment assessment. Before the assessing authority, day book-cum-ledger and sale books were filed and perused by the assessing authority; he does not dispute the quantum of bricks actually sold by the petitioner (3,34,250 bricks, which, as per the bills were sold at Rs. 120 per thousand). The first appellate authority, however, assumes that production must have been more than what was disclosed by the petitioner, hav ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... a dozen parties as wrongly stated by the first appellate authority. A perusal of the sale bills also disprove the allegation of the first appellate authority that the same lorry numbers have been mentioned in the sale bills. The above allegations are far from truth as disclosed by the carbon copies of the sale bills issued. 5.. In addition to these, Mr. Indrakumar, the learned counsel for the petitioner also pointed out that many of the bills were subjected to scrutiny at the check-post and their genuineness cannot be doubted; if only the appellate authority or the Tribunal had examined these bills, the doubt cast on these bills would have been cleared. 6.. The principle governing the best judgment assessment is now fairly well-establ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ments were not maintained according to the Rules. The view of the Commercial Tax Officer on this point had commended itself to the Mysore Sales Tax Appellate Tribunal. We are told that most of the purchases made are supported by vouchers; similarly most of the sales are supported by bills. It was contended on behalf of the petitioner that in the very nature of things, it is not possible to maintain vouchers in respect of all purchases and bills in respect of all sales. It was also contended on behalf of the petitioner that in the past the taxing authorities had not insisted on the maintenance of vouchers or bills in respect of all transactions. The question for decision is whether the Commercial Tax Officer was within his powers in rejectin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pellate authorities applied different tests to uphold the assessment order. The petitioner s explanation as to the quantity of the bricks manufactured by him was not referred to and considered by anyone. It was not established that bricks of very low quality would have fetched higher rate than the one charged by the petitioner. His bills were by-passed on the assumption that they were in the name of half a dozen persons only, ignoring the real facts showing that bills stood in the name of several persons. In these circumstances, we are of the view that the best judgment assessment, in the instant case, cannot be justified. The revision petition is accordingly allowed. No costs. Petition allowed. - - TaxTMI - TMITax - CST, VAT & ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
