9911796707
TMI Blog2007 (4) TMI 765X X X X Extracts X X X X X X X X Extracts X X X X ..... ,46,975/- and claimed the exemption on the entire disclosed turn over on the ground that the turn over related to the U.P. purchased tax paid goods or exempted goods. Books of account had been rejected and the turn over had been enhanced mainly on the ground that the applicant was found selling the goods by duplicate bill books and the sales relating thereof had not been shown in the regular books of account, in the regular course of business. The aforesaid conclusion has been arrived at, on the basis of road checking of three transactions of sale by Trade Tax Officer, Mobile Squad. At the time of checking of the three transactions on three different dates, Trade Tax Officer, Mobile Squad had seized bills No. 627, 706 and 807 for ₹ 1, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ills carbon was shifted/folded and thus, the impression in the carbon copies could not come. Thus, carbon copies were subsequently prepared, which resulted little difference but it can not be inferred that the aforesaid three bills were not issued from the regular bill books and alleged three bills were issued from the duplicate bill books. He further submitted that the tax has been levied by the Tribunal on the suppressed sales on the ground that their source of the purchases have not been disclosed and the sales have been treated relating to the purchases made from unregistered dealer. 5. Learned Standing Counsel submitted that all the three impugned bills are in the hand writing of Shri Devendra Kumar while all other bills available in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nsidered at ₹ 1,29,000/- total value of 100 bills comes to ₹ 1,29,00,000/-, but taking a lenient view only a sum of ₹ 1.54,46,975/-has been estimated as suppressed sale for the entire assessment year. He submitted that the source of the suppressed purchases have not been disclosed by the applicant. Therefore, in the absence of sources of purchases they have been rightly held liable to tax. He submitted that the decision of the Apex Court in the case of Jhunjhunwala and Ors. v. State of U.P. and Ors. reported in 2206 NTN (Vol.31), 276 does not apply to the present case, inasmuch as it relates to the taxability of the disclosed sales of the goods from the unregistered dealers and not a case of suppressed sales. 6. Having he ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... her bills, names and place of the purchasers are mentioned. Only in these three bills, dates are mentioned. Only in these three bills tax paid are mentioned while in the other bills tax paid is not mentioned. All other bills are of the value less than ₹ 25,000/- only and these three bills are only of more than Rs. l lac. 8. On these facts, it is apparent that the applicant was maintaining three duplicate bill books being issued in the hand writing of Shri Devendra Kumar and three regular bill books were also maintained and were being issued by Shri Ramesh Chandra. When these three bills from the duplicate bill books were caught, they were tried to be incorporated and to match the hand-writing, the carbon copies of these three bills h ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... importer or manufacturer and such purchases have not been made from the unregistered manufacturer dealer. Thus, in my view Tribunal has rightly held the applicant liable to tax in respect of the suppressed sales. If any contrary view would be taken the suppressed sales cannot be taxed in any case. 10. In the present case, the decision of the Apex Court in the case of Jhunjhunwala and Ors. v. State of U.P. and Ors. (Supra) is not applicable. That was the case of admitted purchases from the unregistered dealer which has been held taxable under Section 2 (ee) of the Act and was not the case of suppressed purchases and sales. 11. Before parting with the case, it may be mentioned here that in the State evasion of the tax are going on in a plan ..... X X X X Extracts X X X X X X X X Extracts X X X X
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