2007 (9) TMI 284

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..... f the said entry and to connect the said entry with the dealer, in case, if the dealer denies to have any connection with such entry. In the present case, Revenue has failed to prove that such entries are related to the present applicant. In the circumstances, the view taken by the Tribunal and the authorities below connecting the entries of the booking register with the applicant is merely based on surmises and conjuncture. In the result, revision is allowed. The order of the Tribunal is set aside and the applicant is declared non-taxable under the Central Sales Tax Act.
Rajes Kumar, J. [Order]. - Present revision under Section 11 of U.P. Trade Tax Act (hereinafter referred to as "Act") is directed against the order of Tribunal dated 7 .....

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..... pportunity of cross-examination of the Transport Company from whose possession booking register was found. In pursuance of the aforesaid direction given by the Joint Commissioner (Appeals), Trade Tax, Varanasi, opportunity of cross-examination to the Transport Company was given. In the cross-examination, the representative of Transport Company had not admitted that the said transaction related to the applicant. Bill and builties etc. on the basis of which entries were made in the booking register have also not been produced and claimed to have been destroyed. The contents of cross-examination are mentioned in the assessment order passed under Section 9(2) of the Act. Despite the fact that the representative of the Transport Company had not .....

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..... case of S/S Ram Kishun Lal Beni Prasad v. Commissioner of Sales Tax reported in (2006) 44 S.T.R. 869 Para 9. Learned Standing Counsel relied upon the order of the Tribunal and the authorities below. 4. Having heard the learned counsel for the parties, I have perused the order of the Tribunal and the authorities below. I find substance in the argument of the learned counsel for the applicant. 5. Admittedly, in the booking register which was seized from the premises of Transport Company the address is not mentioned. It is also not disputed that there are other registered Firms in Varanasi itself in the name of M/s. Kumar Trading Company. Bill, builties relating to the transactions have not been produced by the Transport Company. In the cro .....

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