2011 (4) TMI 1243

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..... of the U.P. Trade Tax Act, 1948 against the judgment and order dated December 22, 2004 passed by the Trade Tax Tribunal, Lucknow in Second Appeal No. 300 of 2002 for the assessment years 1997-98 and 1998-99. The brief facts of the cases are that the assessee is a proprietorship firm and during the assessment years under consideration, it was running a brick kiln for the manufacturing and sales .....

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..... v. Commissioner of Trade Tax [2000] UPTC 45, this honourable court has observed that when there was no material showing the brick kiln was running in the second session, firing period could not have been enhanced even the books of accounts were rejected. According to him, the lower authorities have wrongly determined the capacity of the brick kiln as 3.5 lakh bricks, though, it was only 2.5 lakh b .....

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..... al nor any labour register to show the burning period. Therefore, in these circumstances, on the basis of the earlier burning period, the assessing officer has rightly estimated the burning period. By considering the rival submissions and on perusal of record, it appears that the assessee's firm was engaged in the brick kiln business since long but it was neither maintaining any books of ac .....

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