9911796707
TMI Blog2020 (4) TMI 69X X X X Extracts X X X X X X X X Extracts X X X X ..... to remand the matter back to the Tribunal for reconsideration of the claim made by the revisionist. The matter is remanded back to the Commercial Tax Tribunal to pass a fresh order after reconsidering the issues raised by the concerned parties - Revision allowed by way of remand. - Sales/Trade Tax Revision No. - 745 of 2009 - - - Dated:- 6-1-2020 - Hon'ble Alok Mathur,J. For the Revisionist : Aloke Kumar For the Opposite Party : C.S.C. ORDER Alok Mathur,J. Heard Mr. Alok Kumar, learned counsel for the revisionist as well as Mr. Bipin Kumar Pandey, learned counsel for the revenue. By means of the present revision the revisionist has assailed the order dated 12.06.2009 passed by the Commercial Tax Tribu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nist and he had come to the conclusion that the sale and purchase has been conducted by the Revisionist without recording the transacations into the books of account thereby there was intention to evade tax. He has duly recorded that despite the goods being transported on 25.09.2002 by means of seven vehicles and only the transaction regarding the two vehicles were recorded and the goods transported in five vehicles which contains wheat flour etc. was not recorded in the books of account. Therefore, the revisionist was guilty for evasion of tax and similarly he recorded various other transactions, and therefore he determined the amount of turnover at ₹ 5 Crores for the purposes of evasion of tax. The First appellate authority while ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... by goods were transacted by the revisionist which did not find mention in the books of account and therefore there was a clear intention of evasion of tax of the total turnover was duly recorded by the Assessing Authority. I have heard the learned counsel for the parties and perused the record. From perusal of the impugned order passed by the Commercial Tax Tribunal it is clear that while allowing the revision of the revenue they have not considered the entire material with corrective perspective. The Assessing Authority while exercising the best judgment has extrapolated the figures and assessed the evasion of the total turnover to ₹ 5 Crores as well as this aspect of the matter has not even dealtwith by the Commercial Trade Ta ..... X X X X Extracts X X X X X X X X Extracts X X X X
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