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TMI Blog2013 (12) TMI 801X X X X Extracts X X X X X X X X Extracts X X X X ..... ellate authority as well as the tribunal. The assessee revisionist has thus preferred these revisions No. 1657 of 2007 and 1658 of 2007 under Section 11 of the U.P. Trade Tax Act both in respect of an assessment under U.P. and Central Sales Tax. I have heard Sri Praveen Kumar, learned counsel for the assessee revisionist and Sri Bipin Kumar Pandey, learned counsel for the respondent. The submission of learned counsel for the assessee revisionist is that the authorities below have erred in disbelieving the books of accounts of the assessee revisionist on technicalities as the assessee revisionist was not keeping two sets of account books and the finding to this effect is based on presumption. The authorities on comparison of the bill boo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s was not found to be proper as they were earlier accepted during regular assessment. However, this is not the position in the case at hand. Here, rejection of books of accounts is not entirely on account of disparity in electricity consumption. The said account books were never accepted earlier. Thus, where account books have been rejected on justifiable material, there is no rider on the power of the assessing authority to make best judgment assessment taking into account the electricity consumption of the assessee as one of the relevant factors. In M/s Chandu Lal & Sons Vs. Commissioner of Sales Tax 1988 U.P.T.C. 535, a Single Judge of this court held that excessive consumption of electricity may not the basis for rejecting the account ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n Kumar, learned counsel for the assessee revisionist has argued that the assessee revisionist was not engaged in central sales and in the absence of any material to that effect the authorities were not competent to assess the turnover under the Central Sales Tax. A perusal of assessment orders reveal that the assessing authority simply on the ground that the books of account have been rejected had made the best judgment assessment of the turnover in respect of the central sales also even though a finding was returned that the assessee revisionist has not shown any central sales. No other reason or any material in support so as to assess the assessee revisionist under the Central Sales Tax has been pointed out. The first appellate authori ..... X X X X Extracts X X X X X X X X Extracts X X X X
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