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TMI Blog2019 (10) TMI 44X X X X Extracts X X X X X X X X Extracts X X X X ..... levy tax on the presumed purchase of Diesel specifically when there is nothing on record which may indicate that the production activity has ever been carried out by the Generator? - Whether in absence of any evidence of sale of Reta the liability of tax can be fixed specifically when record reveals the applicant is not involved in the trading of Reta? - HELD THAT:- No addition could have been made on undisclosed purchase of diesel and undisclosed sale of sand in absence of any material, whatsoever. The matter is remitted to the assessing authority to pass appropriate order after affording due opportunity of hearing to the assessee - Revision allowed in part. - Sales/Trade Tax Revision No. - 1176 of 2009 - - - Dated:- 26-9-2019 - ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d. It contained weighment slips for the period 08.08.2006 to 19.08.2006. The total quantity of stone found weighed on such slips was 8925.300 quintals valued at ₹ 2,25,000/-. Further, a diesel generating set was found installed at the assessee's premises. Again, it is admitted that no enquiry was made by the revenue authorities from Sri Bankey Bihari Dharamkanta. It is also not the case of the revenue that the hand-writing on weighment slips was of the assessee or its employee. At the same time, no books of accounts of the assessee were found present at the time of survey. While making the assessment, the books of accounts of the assessee were treated to be rejected on account of the same being found absent at the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ard Shri Aloke Kumar, learned counsel for the assessee and Shri B.K. Pandey, learned Standing Counsel for the revenue. 5. The present revision has been pressed on following questions of law have been pressed: (1) Whether a Weighment Slip alone can become the evidence of sale specifically when the same contains only the weight? (2) Whether mere installation of Generator at the business premises can authorize the authorities to levy tax on the presumed purchase of Diesel specifically when there is nothing on record which may indicate that the production activity has ever been carried out by the Generator? (3) Whether in absence of any evidence of sale of Reta the liabil ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... icity produced by the diesel generate set. Therefore, the additions made on account of undisclosed purchase of diesel is wholly unfounded. 7. Opposing the revision, the learned Standing Counsel would submit that insofar as it is admitted to the assessee that the weighment slip register was found from its business premises, a heavy burden lay on the assessee to explain that the same did not reflect its own business transaction. Insofar as there are transactions involving weighment of stone, crushed stone and stone dust found recorded in the said weighment slip register, the same has been correctly attributed to the assessee. 8. Having heard learned counsel for the parties and having perused the record, in th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as for the revenue authorities to have first made enquiries from the said person and to have thereafter confronted the assessee with the same if it was found referable to the assessee. It would have been another thing if the weighment slips had been found from the premises of the assessee without mention of the same belonging to Sri Bankey Bihari Dharamkanta. Also, there no evidence on record to establish that the such weighment had been made by the assessee at its own premises. Clearly, that is not the case of the revenue. 10. Coming to the purchase and sale of diesel, it is noted that there is absolutely no evidence and no reasoning contained in any of the orders to establish how an inference of undisclosed purchase of di ..... X X X X Extracts X X X X X X X X Extracts X X X X
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