1987 (10) TMI 371

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..... s judgment. The assessment order was sustained in toto by the first appellate court. 3. In determining the turnover the Sales Tax Officer inter alia recorded findings that the brick kiln was operated from 1st April, 1979, whereas, the assessee's case was that he had started operating his kiln from May, 19/9. The Sales Tax Officer, based his finding on the ground that the assessee's brick kiln was surveyed on 19th March, 1979 when it was found functioning in full swing and Pathai etc. was going on. The assessee gave no intimation to the Department that it had closed down its kiln in the month of April, 1979. On these facts the Sales Tax Officer held that the natural presumption was, that the brick kiln continued to function in the .....

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..... ;s order it is clear that it has taken an abrupt decision. 7. The learned counsel for the assessee contended that the Sales Tax Officer's own case was that brick kiln had functioned for 1 3/4 rounds. There was no appeal by the Revenue before the Tribunal nor there was any issue before the Tribunal that the kiln had worked for more than 1 3/4 rounds. The assessee of course had pressed in this appeal before the Tribunal for a reduction in the number of rounds determined by the Sales Tax Officer. The argument was that the Tribunal was not competent to enhance the number of rounds and in any case the assessee was entitled to a notice from the Tribunal if it was inclined to take a different view on the number of rounds determine by the lo .....

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..... re rounds than determined by the Sales Tax Officer it was necessary for the Tribunal to give reasons for its view in its order. No such attempt was made by the Tribunal in this case. 9. For the reasons given above the finding of the Tribunal that the brick kiln was operated for two rounds is not liable to be sustained. I, therefore, set aside the Tribunal's order on this point only and direct it to reconsider the same afresh and determine the turnover accordingly. 10. The last point urged was that the assessment could not have been confirmed by the Sales Tax Tribunal under Section 18 of the U.P. Sales Tax Act as there was no reconstitution or change in the proprietorship in the assessment year in dispute. I find this point was nev .....

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