9911796707
TMI Blog2010 (11) TMI 882X X X X Extracts X X X X X X X X Extracts X X X X ..... sing from the order of the Tribunal dated June 28, 2003 for the assessment year 1999-2000. Trade Tax Revision No. 890 of 2003 relates to the assessee and Trade Tax Revision No. 1208 of 2003 relates to the Department. The assessee was carrying on the business of medicines. A survey was made on June 18, 1999. During the course of the survey, some incrimina tory documents were found in which the ent ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Being aggrieved by the order of the first appellate authority, the assessee as well as the Commissioner, Trade Tax, filed appeal before the Tribunal. The Tribunal, by the impugned order, rejected the appeal of the Commissioner, Trade Tax, and has partly allowed the appeal of the assessee. The Tribunal has estimated the suppressed sales at Rs. 50,00,000. The Tribunal has not accepted the plea of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lac and such dealer was not liable to tax and in case if the turnover of the manufacturer-dealer was above Rs. 1 lac, such dealer was liable to tax in respect of such turnover then the applicant would not be treated as the deemed manufacturer. The reliance is placed on the decision of the apex court in the case of Jhunjhunwala v. State of U.P. reported in [2006] 148 STC 659 (SC); [2007] UPTC 11 (S ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d from the seized documents at the time of the survey. The contention of the assessee relating to the deemed sale also cannot be accepted. Before all the authorities the assessee has contended that such survey has not been made on its premises and the documents seized at the time of survey did not relate to it. At no stage it has been contended that the purchases relating to such suppressed turnov ..... X X X X Extracts X X X X X X X X Extracts X X X X
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