9911796707
TMI Blog2022 (4) TMI 472X X X X Extracts X X X X X X X X Extracts X X X X ..... he present revisions have been filed against the order dated 11th July, 2016 passed by Commissioner Tax Tribunal Agra in Second Appeal Nos. 29 and 30 of 2014 for the Assessment Year 2010-11 and 2011-12 respectively. In Sales/Trade Tax Revision No. 414 of 2016, following question of law have been framed:- 1.) Whether on the facts and circumstances of the case, the Commercial Tax Tribunal as well as the authority below was legally justified in enhancing the taxable turnover arbitrarily against the law laid down by this Hon'ble Court in the case of M/s Ram Shyam Trading Company, Bilsanda vs. C.T.T. reported in 2016 NTN (Vol. 61)-204 in which it has been held that "Being not oblivious of the fact that a best judgment assessment would nec ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... drink & fruit juice (whether in sealed containers or otherwise). Taxable @ 4% only plus SAT equals to @ 5%. 4.) Whether on the facts and circumstances of the case, the Commercial Tax Tribunal as well as authorities below were justified in rejecting the account books of the applicant on the basis of the survey in which only goods, i.e., kesar thandai, shikanji, mango syrup and gulab jal were found outside the account books which belongs to Shri Kishore Jain son of the proprietor of the applicant firm and the goods and loose parch/paper found were not related to the applicant firm? In Sales/Trade Tax Revision No. 415 of 2016, following question of law have been framed:- 1.) Whether on the facts and circumstances of the case, the Commerci ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , the Commercial Tax Tribunal as well as authorities below were justified in levying the tax @ 13.5% because the goods found lying at one side of the shop, i.e, kesar thandai, shikanji, mango syrup and gulab jal come under the entry Schedule-II Part-A Serial No. 103:-Processed or preserved vegetables & fruits including fruit jams, jelly pickles fruit squash, paste, fruit drink & fruit juice (whether in sealed containers or otherwise). Taxable @ 4% only plus SAT equals to @ 5%. 4.) Whether on the facts and circumstances of the case, the Commercial Tax Tribunal as well as authorities below were justified in rejecting the account books of the applicant on the basis of the survey in which only goods, i.e., kesar thandai, shikanji, mango syrup ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ale that means the rate of tax at 27% was imposed upon the revisionist which is not permissible. He prays for allowing the revision. Per contra, learned Standing Counsel supports the orders passed by the authorities below and submits that admittedly, at the time of survey, no books of account were found. Further the material/item which were found at the time of survey for which the revisionist was even not registered that shows the intention of the revisionist for avoiding legitimate tax due to the government. He prays for dismissal of the revision. After hearing learned counsel for the parties, the Court had perused the record. On perusal of the record, it is found that at the time of survey dated 19.4.2011, certain items such as bottle ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oth is illegal and incorrect in eyes of law." From perusal of the aforesaid entry, it is evidently clear that the fruits including fruit jams, jelly, pickle, fruit squash, paste, fruit drink & fruit juice (whether in sealed containers or otherwise) are liable to be taxed @ 4% only plus SAT which comes to 5%. In the case in hand, the items which were found at the time of survey was mango syrup, gulab jal, shikanji and kesar thandai will fall as such in the aforesaid category at serial no. 103 and, therefore, liable to be taxed at a lower rate. Further counsel for the revisionist submits the the tax on purchase was also levied and, if the dealer deposit the tax on the same than as per the provisions of Section 13 of the Act, he is entitled ..... X X X X Extracts X X X X X X X X Extracts X X X X
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