9911796707
TMI Blog2002 (4) TMI 923X X X X Extracts X X X X X X X X Extracts X X X X ..... ist and Sri B.K. Pandey, learned Standing Counsel for the respondent. 2.. The brief facts necessary for adjudication of the present revision are that the applicant/revisionist is a dealer carries on business of purchase and sale of biri, match box, torch cells, agarbatti, etc. During the assessment year 1995-96 the applicant disclosed total sale at Rs. 53,91,059 and taxable sale as nil. The assessing officer on the basis of certain cash memos bearing Nos. 143 and 147 showing sale of 22 bundles of match boxes observed that previously though the aforesaid cash memos of sale of certain match boxes were shown but after cutting over it the sale of torch cells were shown in the account books, therefore, the assessing officer treated the revision ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ade on form 31 or against form "C" or suppressed and presumption of out of U.P. purchase was erroneously made. (ii) In Commissioner of Sales Tax, U.P. v. Mala Ram 1987 UPTC 471 this Court has held that if the assessee has failed to establish that the purchases were made locally, the department is not absolved of the responsibility to bring material on record to establish the import and no such attempt ever appeared to have been made by the department thereafter the revision filed, by revenue was dismissed by this Court. In the present case, according to the revisionist, also even though the assessee has filed to establish that the sale of 22 bundles of match boxes in question were shown in the account books, the department is not absolved ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... honourable Supreme Court reported in AIR 1995 SC 1607 (S.V.R. Mudaliar v. Rajabu F. Buhari). The relevant observations made in paragraphs 14 and 15 are reproduced as hereunder: Paragraph 14: ".......though the appellate court is within its right to take a different view on a question of fact, that should be done after adverting to the reasons given by the trial Judge in arriving at the finding in question.....an appellate court should interfere with the judgment under appeal not because it is not right, but when it is shown to be wrong, as observed by three-Judge Bench of this Court in Dollar Co. v. Collector of Madras [1975] Supp. SCR 403; AIR 1975 SC 1670......" Paragraph 15: "..........the appellate court has to bear in mind the re ..... X X X X Extracts X X X X X X X X Extracts X X X X
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