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TMI Blog2008 (1) TMI 858X X X X Extracts X X X X X X X X Extracts X X X X ..... deleting the turnover added by the revised authority so far as levy of tax on food and drinks is concerned, without appreciating the evidence on record? Held that:- When the books of account is not in dispute, having been accepted by the revisional authority it is not open for the revisional authority to hold that there is no nexus between the purchase of the provision for the assessee and turnover. It all depends upon the number of employees he has employed in the entire establishment and if the assessee is giving supply of food at concessional rate to its employees, then there cannot be nexus between the purchase of the provision and the turnover.Therefore, the contention of the Revenue has to be rejected so far as the purchase of p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... g officer accepted the returns filed by the assessee under the Sales Tax Act and passed an order under section 12(3) of the Act. The revisional authority, on examining the assessment order observed that the orders of assessment were found to be prejudicial to the interest of the Government on the following three grounds: (1) The sales turnovers relating to food and drinks determined by assessing authority was not commensurate with the purchases and also with the expenditure relating to salaries and establishment. (2) Purchase of charcoal and brickets from unregistered dealers not having been assessed for full value of purchase was not in accordance with law and (3) There was error in not having levied purchase tax on purchases of f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rom unregistered dealers and consumed for heating water in the course of business attracts the provisions of section 6 of the Act and is eligible to levy of tax under section 6 of the Act? (3) Whether the Tribunal was justified in deleting the turnover added by the revised authority so far as levy of tax on food and drinks is concerned, without appreciating the evidence on record? We have heard the learned counsel appearing for the parties. According to the learned counsel for the Revenue, the Tribunal without considering the reasonings assigned by the revisional authority has given benefit to the assessee and allowed the appeal erroneously. He further contends that the Tribunal was not justified in giving a finding that the prov ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on in regard to the firewood, charcoal or brickets purchased by the assessee from an unregistered dealer which is consumed for heating purpose. He further contends that with regard to the sale of liquor, the authority has no power to levy tax in respect of the liquor sold by the assessee subsequent to February 16, 2001. He further contends that in regard to the purchase of provisions, there cannot be any nexus between the purchase of the business turnovers of the assessee as the assessee has been supplying the food to the employees of the entire establishment which is inclusive of boarding and lodging at a concessional rate. Therefore, he has relied upon the judgment of this court reported in STA No. 28 of 2002 dated November 24, 2004 (B.P. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... show the same from the order passed by the revisional authority. When the books of account is not in dispute, having been accepted by the revisional authority it is not open for the revisional authority to hold that there is no nexus between the purchase of the provision for the assessee and turnover. It all depends upon the number of employees he has employed in the entire establishment and if the assessee is giving supply of food at concessional rate to its employees, then there cannot be nexus between the purchase of the provision and the turnover. Therefore, the contention of the Revenue has to be rejected so far as the purchase of provision and the business turnover is concerned. In regard to the non-levying of purchase tax on t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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