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TMI Blog2008 (1) TMI 832X X X X Extracts X X X X X X X X Extracts X X X X ..... ect? Whether the estimate of the average selling rate at 225/Rs. 160 per thousand bricks is based on any material while in a number of kilns much less selling rate has been estimated inasmuch as the applicant's kiln is situated in a village? Held that:- The order for assessment for the assessment year 1980-81 is based purely on assumption and on surveys not relevant to the assessment year. Thus, the assessment for the assessment year 1980-81 cannot be sustained and the revision deserves to be allowed on the question No. (ii). It is accordingly, set aside and the dealer is held to be not liable to pay any tax for the said year. Tax, if any, deposited may be refunded. For the assessment year 1981-82, the assessment has been made after rejecti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... case, the Tribunal is legally justified in confirming the estimate of the taxable turnover at Rs. 3,10,250 relating to bricks, coal and sand? (ii) Whether the estimate of the firing period at 68 days and production at 11,40,000 bricks are based on any material and are legally correct? (iii) Whether there is any material to hold that the applicant has done any activity of Pathai, Bharai, sale of bricks during the year under consideration? (iv) Whether the estimate of the average selling rate at Rs. 225 is based on any material while in a number of kilns much less selling rate has been estimated inasmuch as the applicant's kiln is situated in a village? Further the following questions of law have been sought to be raised in Trade Tax ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 11,180 for the assessment year 1981-82. Aggrieved by the same, the dealer preferred two second appeals, which have been dismissed by the Tribunal vide judgment and order dated September 14, 1998, against which the present revisions have been filed. I have heard Sri Krishna Agarwal, learned counsel for the applicant and Sri B.K. Pandey, learned Standing Counsel representing the department. With regard to assessment year 1980-81 the submission of Sri Agarwal is that the assessment has been made on the basis of two survey reports which did not relate to the relevant assessment year. According to him no survey was made during the assessment year 1980-81. Further according to him the dealer had declared that no manufacturing activity had tak ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s held to be not liable to pay any tax for the said year. Tax, if any, deposited may be refunded. Now coming to the assessment year 1981-82, the assessment has been made after rejecting the account books on the ground that the dealer had declared that he closed the brick kiln with effect from May 1, 1981, for which intimation was given after about a year, in March, 1982. This appears to be highly suspicious and all the authorities have rejected the stand of the dealer. The brick kiln was found to be functional on April 15, 1981 at the time of survey and the closure aspect having been found to be bogus, account books have been rightly rejected. Further at the time of survey sufficient quantity of coal was also found along with manufactured ..... X X X X Extracts X X X X X X X X Extracts X X X X
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