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TMI Blog2023 (11) TMI 883X X X X Extracts X X X X X X X X Extracts X X X X ..... m perusal of the impugned order, neither any reference nor any material have been brought on record sustaining the enhancement of disclosed turnover under Central Sales Tax Act. This Court in the case of M/s R.D. Gupta has held that the books of accounts and disclosed turnover under Central Sales Tax Act cannot be rejected merely because books of account under local tax have been rejected and it has been further observed that the enhancement of turnover cannot be justified - The case is in hand none of the authorities below have recorded any finding or disclosed any material which would necessarily led to the conclusion that the assessee had infact made any central sales. The enhancement of turnover made by the impugned order cannot ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... plicant? C. Whether the tribunal was justified in enhancement of turnover under the Central Sales Tax Act merely on the basis of surmises and conjunctures, in absence of any material of suppression of Central Sales ? 4. Learned counsel for the revisionist has submitted that the applicant is a registered dealer under the UP VAT Act (hereinafter referred to as the Act ) and engaged in trading of ready-made garments and his business was commenced from Assessment Year 2014-15. She submitted that on 27.9.2014 a survey was conducted in the business premisses of the revisionist and at the time of survey, the revisionist was not present at the spot. She submitted that at the time of survey business of the applicant was closed but the sh ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... same was challenged before this Court in Sales/ Trade Tax Revision No. 106 of 2013 which has been partly allowed by this Court by a separate order passed today in which the Court has upheld the rejection of books of accounts under local sales but enhancement of turnover is not justified. Merely because books of account under local sales have been rejected, the same will not necessary to led the ground for rejecting the books of account under Central Sales Tax Act also in the absence of any cogent material available on record. 10. From perusal of the impugned order, neither any reference nor any material have been brought on record sustaining the enhancement of disclosed turnover under Central Sales Tax Act. 11. This Court in the c ..... X X X X Extracts X X X X X X X X Extracts X X X X
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