9911796707
TMI Blog2011 (11) TMI 587X X X X Extracts X X X X X X X X Extracts X X X X ..... as filed the present revision against the order of the Sales Tax Appellate Tribunal dated June 11, 2002 in CTSA No. 377 of 2001 raising the following questions of law: (1) Whether, in the facts and circumstances of the case, the Appellate Tribunal is right in law in deleting the estimation based upon the electricity consumption even though the assessee has not proved with date for the reasons ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r indicates that the dealer crushed kernel without recording in the accounts and sold resultant oil and oil-cake outside the accounts and therefore, the claim of exemption made by the assessee on account of consignment sales, was disallowed. The tax was assessed based on the estimate, purely on the electricity consumption made by the assessee. A reference to the assessment order passed by the asse ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of 100 kgs. of kernal. As per number card the dealers have consumed 16056 units as under: 09-06-1994 12 25-07-1994 4920 24-09-1994 3710 25-11-1994 4530 27-03-19 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the decision, which was solely based on the electricity consumption, cannot be sustained for the reason that the consumption can be for supply of water for agricultural purposes as well as drinking purposes and there cannot be any uniformity in making such assessment. It is in that view of the matter, the appellate authority has allowed the appeal setting aside the order of the assessing officer. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e time of inspection. However, on verifying the file, which shows the particulars relating to the opening stock and the dispatch, reversed the order of the assessing officer, inasmuch as this is also a factual finding, all the issues in this appeal relate to factual aspects and no question of law arises for consideration by this court in this revision. Accordingly, the revision stands dismissed. N ..... X X X X Extracts X X X X X X X X Extracts X X X X
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