9911796707
TMI Blog2016 (4) TMI 5X X X X Extracts X X X X X X X X Extracts X X X X ..... les at Sambalpur under Circle-Sambalpur. He deals with edible oil, ghee, sugar, rice, peas, etc., on wholesale basis. It is alleged, inter alia, that the learned assessing authority got the establishment of the petitioner assessed for the year 1995-96. The I. S. T. (Intelligence Wing) of Sambalpur made visit to the establishment of the petitioner and found the stock of the materials goods with reference to the books of accounts of the dealer were not in order. Similarly another visit was made by the Intelligence Sales Tax Circle on September 13, 1995 and found 40 quintals of rice was carried from Gosala by the petitioner without any document. As the books of accounts, stock register and physical verification do not tally each other showing ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... th learned Tribunal found suppression of turnover. It observed that the learned assessing authority estimated suppression for the whole year at 26 times of the occasional suppression, whereas the first appellate authority reduced the demands to 16 times. It further stated that the suppression having been estimated on two occasions the suppression per occasion for Rs. 23,902.50 paise, for which it should be 40 times of the suppression following the decision reported in [1994] 93 STC 362 (Orissa) (State of Orissa v. Ranital Rice Mill). So the learned Tribunal dismissed the appeal filed by the petitioner and allowed the appeal filed by the State in part. It remitted the case on remand to the learned assessing authority for recomputation of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... earned standing counsel for the Revenue supports the order of the Tribunal and submitted to dismiss the revision. We have heard the respective counsel and considered the documents filed before us. Perused the impugned order and all orders passed by the authorities below. No doubt the petitioner is a dealer in grocery items. Learned assessing authority basing on the report of the Intelligence of Sales Tax on two occasions has found the suppression of gross turnover by the petitioner. With reasoning it has computed the gross turnover 26 times. Similarly, the first appellate authority has considered the order and reduced it to 16 times. Learned Tribunal while enhancing the suppression of the turnover to 40 times has observed in the following ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... clusion has been arrived at after making elaborate analysis of the fact-situation. What would be the quantum of enhancement does not in all cases involve a question of law. Where there is absolutely no material to support the conclusion, a question of law arises. But where the Tribunal after dealing with relevant aspects fixes up the enhancement at a particular figure, it is a conclusion on facts, giving rise to no question of law . . . ." With due respect to the said decision, we find that the view was taken by Their Lordships finding the conclusion arrived at after the Tribunal considered the relevant aspect while fixing the quantum. In that case this court found the enhancement of the figure by the Tribunal on the conclusion of facts ..... X X X X Extracts X X X X X X X X Extracts X X X X
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