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TMI Blog2022 (9) TMI 161X X X X Extracts X X X X X X X X Extracts X X X X ..... Y OIL PRODUCTS VERSUS STATE OF A.P. [ 2015 (4) TMI 1345 - TELANGANA HIGH COURT ], which was dismissed on 07.04.2015, confirming the judgment of the Appellate Deputy Commissioner and the Sales Tax Appellate Tribunal - The Division Bench held that The assessment order clearly speaks with reasons that was confirmed by the Appellate Deputy Commissioner of said version is untrue from the recorded evidence, but intentionally for evasion of tax by filing Nil returns or returns with utterly low turnover, there is for this Court while sitting in revision against the impugned order of the Sales Tax Appellate Tribunal in the two respective revisions nothing to interfere. Since the issue on hand is identical to the one decided by a Division Bench of th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he Assessment Year 1991-92 through its proceedings, dated 19.10.1992, on a net turnover @ 1,96,980/-. It is said that, the sales to an extent of 301580 kilograms were not reported, through monthly returns. All these transactions were not considered for the assessment by the Deputy Commercial Tax Officer, Piduguralla. Further, the Assessee [Petitioner] had not filed the information regarding the usage of waybills, for which sales were obtained from the Department. iii) Taking into consideration the information furnished, a Notice was issued to the dealer [Petitioner] on 28.05.1994, which was served on 31.05.1994. In the Notice, the dealer [Petitioner] was requested to produce books of accounts for the year 1991-92 along with details of purch ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e dealer filed objections on 21.07.1994. Taking into consideration the objections filed by the dealer [Petitioner], and other facts of the case, the Commercial Tax Officer, issued a Notice on 18.01.1995, proposing best judgment assessment under Section 14(4) of the A.P.G.S.T. Act, on an escaped turnover, for the assessment year 1991-92, which reads as under: The above net turnover was proposed to be taxed as follows: 1. Sunflower Seed : Rs. 4985600.00 @ 4% 2. Sunflower Oil : Rs. 5608710.00 @ 4%+1 % + 10% SC 3. Sunflower Oil Cake : Rs. 2181000.00 @ 4%+1 % + 10% SC Total : Rs. 12775310.00 vii) It is stated that, the notice issued, proposing best judgment, was served on 21.09.1995. The dealer [Petitioner] filed its objections through a letter, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... les Tax Appellate Tribunal is correct in affirming the estimation of turnovers with reference to sales with no corresponding consumption of power? (iii) Whether the Sales Tax Appellate Tribunal is correct in denying an opportunity to the Petitioner for crossexamination of witnesses? 7. As stated earlier, the above Question of Law was fairly discussed by a Division Bench of this Court in T.R.C. Nos. 264 of 2003 and 23 of 2004, which was dismissed on 07.04.2015, confirming the judgment of the Appellate Deputy Commissioner and the Sales Tax Appellate Tribunal. The relevant paragraph of the Judgment of the Division Bench is as under: 6) The cross-examination is not as of right for even no worth material placed much less any case made out to aff ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... at too after supply of all the copies and even when the assessee (revision petitioner) failed to deny any of the transactions through the books of accounts, weigh bills and other documentary evidence, but for by a stray sentence of all are as if fake or untrue, that is not suffice. Furthermore, the assessee who obtained weigh bills from the assessing authority failed to produce the triplicate copies and render account for its use when called for and came up with a plea of records destroyed as if in a fire accident with no any basis even to say much less to substantiate. On the other hand the assessment order clearly speaks with reasons from what is discussed supra that was confirmed by the Appellate Deputy Commissioner of said version is un ..... X X X X Extracts X X X X X X X X Extracts X X X X
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