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TMI Blog2014 (1) TMI 1053X X X X Extracts X X X X X X X X Extracts X X X X ..... that too in cash. Thirdly the alleged transport companies whereby huge quantity of oil and tin containers were claimed to have been transported from Ghaziabad and Noida to Aligarh, were found non-existing and bogus - In totality, when various circumstances are considered by Revenue, I do not find that the approach can be said to be illegal or erroneous so as to make a best judgment assessment in the circumstances like present one illegal or unauthorized - Decided against assessee. - Sales/Trade Tax Revision No. - 827 of 2007 - - - Dated:- 2-1-2014 - Hon'ble Sudhir Agarwal,JJ. For the Applicant : Piyush Agrawal, Bharat Ji Agrawal For the Respondent : S. C. ORDER 1. In this revision the assessment year in dispute i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... from M/s B.S. Enterprises, 422 Sewanagar, Ghaziabad and blank tin containers worth ₹ 28,14,550/-. Similarly, from M/s K.S. Traders, Babu Market, Atta Chowk, Noida he claimed to have purchased mustered oil worth ₹ 60,46,868/- and tin containers worth ₹ 9,42,025/-. A third purchase of mustered oil of ₹ 12,05,888/- and tin containers of ₹ 3,51,400/- alleged to have been purchased from M/s M.M. Enterprises 43/254 Shivhare Marg, Sikandra, Agra. 3. The purchase vouchers submitted by Assessee were sought to be verified from the concerned Companies. Notice was issued to Sri Rahul Kumar, Proprietor M/s B.S. Enterprises, Ghaziabad but it returned with endorsement that Rahul Kumar is not residing at the address given, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l and vouchers issued by those firms and merely because the transport firms were found non-est or fictitious, the best judgment assessment by rejecting purchases claimed by Assessee ought not to have been made particularly when payment was made through account payee cheques. Reliance is placed on a decision of this Court in Kanha Vanaspati Limited, Ujhani, Budaun Vs. Commissioner of Trade Tax, 2002 UPTC 1. 5. This Court, however, finds that the Tribunal has found that Dealer could not prove that the purchases made were tax paid and also, whether such purchase transaction actually took place or not. His claim that payments were made by account payee cheques has also been examined by Tribunal and it is found that though the firms were at G ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he notices were issued to them. The transaction of payment through bank account is also not in the ordinary course of business inasmuch as the firms claiming their addresses at Noida and Ghaziabad, opened their accounts at Aligarh, collected cheque money and withdrawn the same in quick succession of two to three days and that too in cash. Thirdly the alleged transport companies whereby huge quantity of oil and tin containers were claimed to have been transported from Ghaziabad and Noida to Aligarh, were found non-existing and bogus. 9. There are all findings of facts recorded by Tribunal and have not been shown perverse or contrary to record. In totality, when various circumstances are considered by Revenue, I do not find that the approa ..... X X X X Extracts X X X X X X X X Extracts X X X X
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