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TMI Blog2009 (12) TMI 885X X X X Extracts X X X X X X X X Extracts X X X X ..... arned counsel appearing for the opposite party-dealer. The opposite party-dealer carries on the business of manufacture and sale of aerated water, cold drink, etc. The assessing authority after accepting the books of account made original assessment on November 10, 1993. It appears that on July 12, 1993 a survey was made at the business premises of the dealer by the officers of the Special Inves ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... id order of the first appellate authority, the Department as well as dealer both filed cross-appeal before the Tribunal and the Tribunal considered the explanation offered by the dealer to the authorities that the figures mentioned in the loose documents found at the survey do not reflect the actual sale as has been made by the dealer, but are the figures for obtaining higher cash credit limit fro ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dealer for some other purpose. The learned counsel has further stated that this court in its judicial pronouncement has accepted such an explanation given by the dealers. In similar circumstances, in the case of Commissioner of Trade Tax v. Shri Ram Food, Moradabad reported in [2004] UPTC 680, this court held as under: "It is claimed that the papers were in the nature of projected, balance ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rease of the cash credit limit. It also relied upon two decision of this court in the case of Commissioner of Sales Tax, U.P. v. Prakash Engineering Company reported in [1970] UPTC 426 and also in the case of Commissioner of Trade Tax v. Shri Ram Food reported in [2004] UPTC 680." In the aforesaid view of the matter, I do not see any infirmity in the order of the Tribunal, which is otherwise ..... X X X X Extracts X X X X X X X X Extracts X X X X
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