C.T.O.Wc & Lt,Bhilwara vs M/S Ghanshyam Anjana Chittorgarh on 18 July, 2008

        S.B. CIVIL SALES TAX REVISION NO.115/2008
      Commercial Taxes Officer Vs. M/s Ghanshyam Anjana

Date of order                    :            18th July, 2008
                                PRESENT

             HON'BLE DR. JUSTICE VINEET KOTHARI

Mr. V.K. Mathur for the petitioner.

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1.            Heard learned counsel.
2.            This revision is directed against the order of Tax Board
dated 24.8.2007 whereby the Tax Board upheld the order of the Dy.
Commissioner (Appeals) holding that the quantum of purchases from
the unregistered dealers by the respondent assessee during the year in
question could not be estimated by the Assessing Authority on his
own whims.
3.              The Assessing Authority against the purchase of 'bajari'
shown by the assessee used for construction of platform for 501 hand
pumps along with the cement and Gitti purchased from registered
dealers held that the said purchase of Rs.10,020/- appears to be low
and, therefore, assuming such purchases to be of Rs.2 lacs, he
imposed additional tax and surcharge thereon.
5.            Both the appellate authorities below have held in favour
of the assessee that such estimate could not be made by the assessing
authority and set aside such additional tax and surcharge.
5.            Having considered the arguments made at the Bar, this
Court is of the opinion that it is a pure finding of fact by the appellate
authorities below and no question of law arises in the matter so as to
require any consideration under Section 86 of the RST Act, 1994
6.            This revision petition is found to be devoid of merit and
the same is dismissed in limine. Copy of this order be sent to
respondent-assessee.
                                        [ DR. VINEET KOTHARI ], J.

item No.15
babulal/-