9911796707
TMI Blog2011 (1) TMI 1257X X X X Extracts X X X X X X X X Extracts X X X X ..... ssessment year 1993-94 both under the U.P. Trade Tax Act, 1948 as well as under the Central Sales Tax Act, 1956. The applicant is the manufacturer of carpet. It appears that during the year under consideration, the applicant had also purchased carpets for Rs. 14,87,960 from unregistered dealer. It was claimed that the carpet for Rs. 25,12,411.25 have been exported against form H, in respect of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rity and before the Tribunal. He submitted that the books of account have been produced before the assessing authority. The Tribunal has never asked the applicant to produce the books of account, otherwise the applicant would have produced the same before the Tribunal. He submitted that there is no basis for the estimate of turnover within the State of U.P. and levy the tax on the turnover of Rs. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... court in the case of Commissioner of Sales Tax, U.P. v. Girja Shanker Awanish Kumar reported in [1997] 104 STC 130 (SC); [1997] UPTC 213, has held that the maintenance of manufacturing account is mandatory and in the absence of non-maintenance of manufacturing account, the books of account is liable to be rejected and the best judgment assessment is to be made. In this view of the matter, the book ..... X X X X Extracts X X X X X X X X Extracts X X X X
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