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TMI Blog2016 (11) TMI 413X X X X Extracts X X X X X X X X Extracts X X X X ..... on record and evidences which may be led by the assessee so as to appropriately determine the manufacture and sales of the assessee. Under the circumstances, the revisions deserve to be dismissed and the questions of law as framed above, deserve to be answered against the assessee and in favour of the respondent - revision failed - the AO shall pass speaking and reasoned assessment orders in accordance with law after considering the reply and the evidences which may be led by the assessee - decided in favor of respondent. - Sales/Trade Tax Revision No. 24, 25 of 2011 - - - Dated:- 2-11-2016 - Hon'ble Surya Prakash Kesarwani, J. For the Applicant : Vishwjit, N. R. Kumar For the Opposite Party : C. S. C. ORDER Heard ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s of waste paper amounting to 161.971 metric tons. Undisputedly, manufacture of final product, i.e. craft paper from waste paper quantity of 161.971 metric tons was not disclosed by the assessee. The assessing authority determined turnover and made certain additions in the provincial turnover as well as in the central turnover. Aggrieved with the assessment orders, the assessee preferred first appeals, i.e. First Appeal No.1029 of 2000 (U.P.) and First Appeal No.1030 of 2000 (Central) before the Deputy Commissioner (Appeal) Trade Tax, Saharanpur-3, Headquarter, Muzaffarnagar. Before the First Appellate Authority, the assessee filed photostat copies of certain chalans claiming return of imported waste paper and bagasse amounting to 161.971 m ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ssee disclosed purchases of 686.971 metric tons waste paper from which it produced 4180.971 metric tons craft paper in which he also used certain other raw materials namely bagasse, paddy, sarkanda and wheat straw. The assessing authority took the stand that the evaded turnover would, thus, be ₹ 1,28,39,947/-. The assessee took the stand that the report submitted by the assessing authority for evaded production and turnover and for enhancement, is wholly imaginary and not based on any evidence. The First Appellate Authority partly allowed the appeals of the assessee by sustaining ad-hoc addition of ₹ 15 lacs in the provincial turnover and ₹ 5 lacs in the central turnover without recording any finding as to how much quantit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... turnover in view of powers conferred under Section 9 of the U.P. Trade Tax Act and as such the Tribunal was fully justified to remand the matter for redetermination of evaded production and sales. Learned standing counsel fully supports the impugned order of the Tribunal. I have carefully considered the submissions of the learned counsel for the parties. Evaded Ex-U.P. purchases of 161.671 metric tons waste paper and 58.425 metric tons of bagasse are based on evidence on record and concurrent findings of fact have been recorded by all the authorities including the Tribunal. Under Section 9 of the U.P. Trade Tax Act, 1948, the First Appellate Authority has also been conferred power to enhance turnover. Undisputedly, the assessing autho ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the assessing officer would be best placed to consider all the evidences on record and evidences which may be led by the assessee so as to appropriately determine the manufacture and sales of the assessee. Under the circumstances, the revisions deserve to be dismissed and the questions of law as framed above, deserve to be answered against the assessee and in favour of the respondent. In result, revisions fail and are hereby dismissed. However, it is clarified that this court has not expressed any opinion on the point of determination of evaded production and turnover. The assessing officer shall pass speaking and reasoned assessment orders in accordance with law after considering the reply and the evidences which may be led by the a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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