9911796707
TMI Blog2012 (9) TMI 935X X X X Extracts X X X X X X X X Extracts X X X X ..... have been struck in pencil instead of in ink; no separate sale bills for taxable, non-taxable and commission sales have been maintained and no separate stock of goods in the shop for taxable, non-taxable and commission goods have been kept and maintained. Inspection further revealed that there was stock variation in toor dhall, chillies and tamarind. The inspection also resulted in the recovery of certain photocopies of the sale bills which contained the name of the Kerala dealer as vendor and purchaser in Andhra Pradesh. The assessee explained that these photocopies of the sale bills are merely jotting papers and that the transactions noted therein related to arecanut, with which the assessee had nothing to do. Rejecting the assessee's ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the first appellate authority prejudice to the interest of the Revenue, the Joint Commissioner invoked suo motu proceedings to restore the order of assessment. In the said proceedings, the Revenue viewed that in respect of recovery of photo copies, the assessee had not let in any evidence that the slips did not belong to the assessee. On the other hand, the assessee shifted the burden to the Revenue and the Appellate Assistant Commissioner had wrongly accepted the stand of the assessee to grant the relief. 3. On verification of the D7 records, the Joint Commissioner pointed out that the invoices were not mere rough papers purchased from the hawkers for calculation purposes. The Joint Commissioner pointed out that when the slips relating ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... covered, hence, had nothing to do with the assessee's business. Thus, the assessee contended that the Revenue committed serious error in adding this turnover to the assessment. He further pointed out that when the assessee had satisfactorily explained the presence of the slips and as the assessment made on the assessee was not in accordance with law, he pleaded for restoration of the order of the Appellate Assistant Commissioner. 5. Heard learned counsel for the assessee as well as learned Government Advocate (Taxes) and perused the materials available on record. 6. A perusal of the order of the assessment revealed that the slip Nos. 38 to 62 are Xerox copies of the sale bills issued by the dealers in Kerala. The sellers at Kerala ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... orcement officers had not come across any stock of arecanut. 8. Taking note of the consistent stand of the assessee that they were all rough sheets used for jottings and even as per the Department's verification, most of the bills pertained to other dealer transactions and had nothing to do with the assessee's business, we do not find any justification to restore the assessment based on these slips. 9. In the light of the view we have taken that there are no materials conclusively to point out that the seized slips related to the assessee's transactions, we have no hesitation in setting aside the order of the Joint Commissioner, thereby confirmed the order of the Appellate Assistant Commissioner. 10. In the result, the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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