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TMI Blog2019 (7) TMI 322X X X X Extracts X X X X X X X X Extracts X X X X ..... iven rise to their profits. The case of the assessee, in this regard, has been definitely accepted by the Tribunal, inasmuch as in the computation of the taxable turnover, the Tribunal has included the value of goods, loading and unloading charges, railway freight as also the service charges received by the assessee. Once the modus operandi of the assessee's business has been accepted and held to be that Societies were running for the benefit for their members and once service charges had been included in the taxable turnover of the assessee, in that circumstance, there survived no room for making any further addition on presumptive basis. The question of law is answered in the negative i.e. in favor of the assessee and again ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he applicants-assessee and Sri B.K. Pandey, learned Standing Counsel for the revenue. 4. For convenience, the facts obtained in Sales/Trade Tax Revision No. 709 of 2008 are being noted. 5. The present revisions have been filed by applicantsassessee, who are registered Societies constituted by brick kilns. The object of each of the assesseeSociety is to procure and supply coal to it's members at reasonable rates to ensure steady supply of the coal to the brick kilns run by such persons. Under the modus operandi of business conducted by the societies, they are constituted district wise. Upon allotment of coal to the assesseeSocieties by the Director, Collieries the same is transported from the Collieries to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... icer, for reasons best known to him, proceeded to assess the assessee as treating him to be a trader in coal by disregarding the status of the assessee and its business operations. Consequently, he determined the taxable turnover of coal at the hands of the assessee ₹ 4,19,05,800/and imposed tax thereon at the rate of 4%. The assessee carried the matter in appeal before the First Appellate Authority, who upheld the rejection of the books of accounts of the assessee but reduced the taxable turnover estimated by the assessing authority to ₹ 3,20,00,000/. While doing so, the First Appellate Authority made a sum total of purchase price of coal, freight charges paid to Railways and the service charged by the assessee. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he books of accounts of any persons, other than its members, the only source of profits derived by the assessee were service charges received by it. Those charges having been quantified at ₹ 2,98,151/, no further addition was permissible or could be made. 12. In response, learned Standing Counsel would submit, once the books of accounts of the assessee had been found to be unreliable, the assessing authority was duly authorized to make the estimation of the turnover. In the present case, the Tribunal has taken note of the total quantity and value of the goods imported by assessee and has made an addition to those values. The same are neither excessive and arbitrary and, therefore, the present revisions do not warrant an ..... X X X X Extracts X X X X X X X X Extracts X X X X
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