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TMI Blog2017 (7) TMI 1220X X X X Extracts X X X X X X X X Extracts X X X X ..... er documents pertaining to chemical treatment and ozonisation was placed before any of the authority, the learned counsel for the revisionist would answer in the negative, therefore, in my considered opinion, the assessing authority was justified in computing the purchase value of wheat; the difference between the purchase value of wheat and the sale value was four times which the dealer failed to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... The tax liability was determined under Section 3G of the Trade Tax Act, 1948. The dealer assailed the assessment order, however the Tribunal vide order dated 25 August 2012 remitted the matter to the assessing authority on a limited question as to whether the dealer had ozonised chemical treatment as alleged pursuant to the bills of purchase from a supplier at Kolkatta. Pursuant thereof, the deal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ent over 26 lacs. Tribunal, as well as, the first appellate authority noted in the impugned order that despite several opportunity, revisionist failed to establish the expenses incurred towards chemical treatment and ozonisation. No document or records was produced, the chemical treatment is not evidenced by any material as claimed by the dealer, therefore, on an average price of ₹ 1100/- ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n submitted by the dealer was not accepted and it was not certified, accordingly, taking 70 percent composition towards aata, maida and suji; value of wheat was computed on an average price of ₹ 1100/- per quintal which was approved by the Tribunal. The submission advanced by learned counsel for the revisionist is that since Tax authorities had accepted the purchase of wheat which is cla ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ale of transformers to a Government Undertaking. The issue was already considered and decided in first round of litigation. Tribunal remitted the matter in 2012 on a limited issue pertaining to chemical treatment and ozonisation, therefore, the other issues attained finality, admittedly, revisionist had not assailed the order of the Tribunal. Learned counsel for the revisionist has failed to po ..... X X X X Extracts X X X X X X X X Extracts X X X X
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