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TMI Blog2010 (8) TMI 841X X X X Extracts X X X X X X X X Extracts X X X X ..... vey made by the S.T.O. (SIB) on March 31, 2000 in which certain books of account had been seized and on inquiry it was found that the petitioner had imported diesel and had supplied such diesel to the transporters and for which received the price. Therefore, it is not the case of change of opinion. Appeal dismissed. - 231 of 2004 - - - Dated:- 27-8-2010 - RAJES KUMAR AND BHARATI SAPRU, JJ. The judgment of the court was delivered by RAJES KUMAR J. By means of the present writ petition, the petitioner is challenging the order dated January 7, 2004 passed by the Additional Commissioner, Grade 1, Trade Tax, Moradabad Zone, Moradabad by which he has granted approval under the proviso to section 21 of the U.P. Trade Tax Act (hereinaft ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... issued by the assessing authority. Heard Sri Bharat Ji Agrawal, learned senior advocate, assisted by Sri Piyush Agrawal, learned counsel appearing on behalf of the petitioner and learned standing counsel. The contention of the petitioner is that the petitioner was engaged in the business of manufacture and sale of sugarcane. The petitioner had purchased diesel from outside the State of U.P., recorded such purchases in the books of account and such diesel had been issued to the transporters for transporting the petitioner s own sugarcane. Therefore, the supply of diesel would not be termed as sale . The learned standing counsel submitted that the petitioner did not disclose the purchases of diesel from outside the State of U.P. dur ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ally issued the notice under section 21 of the Act. We have considered the rival submissions of learned counsels for the parties and perused the record. A perusal of the original assessment order reveals that the petitioner had not disclosed the import of diesel from outside the State of U.P. and had not disclosed its supplies to the transporters against the price. Therefore, this aspect of the matter had not been considered at all in the original assessment order. After passing of the assessment order a survey made by the S.T.O. (SIB) on March 31, 2000 in which certain books of account had been seized and on inquiry it was found that the petitioner had imported diesel and had supplied such diesel to the transporters and for which rec ..... X X X X Extracts X X X X X X X X Extracts X X X X
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