Court No. - 33 Case :- SALES/TRADE TAX REVISION No. - 73 of 2003 Petitioner :- Inspector Singh, Cane Crusher, Navadia Dhukri P.O. Rarua Respondent :- Commissioner Of Trade Tax, U.P. Lko. Petitioner Counsel :- Kunwar Saksena Respondent Counsel :- C.S.C. Hon'ble Bharati Sapru,J.
This revision under Section 11 of the U.P. Trade
Tax Act has been filed by the assessee for the
assessment year 1990-91 against an order of the
Tribunal dated 31.10.2002. The questions of law
referred to are hereunder:-
(1) Whether, on the facts and in the circumstances of the case, the estimate
of turnover was based on any relevant material and was not excessive in view
of the certificate of the Khandsari Inspector ?
(2) Whether, on the facts and in the circumstances of the case, the sales of
Sheera (Molasses) and Lauta (hardened molasses) were liable to tax under
U.P. Trade Tax Act in view of the provisions of Section 13 of the U.P.
Sugarcane (Purchase Tax) Act, 1961 and Section 8(4) of U.P. Sheera
Niyantran Adhiniyam, 1964 as interpreted by this Hon’ble Court in the case
of Dhampur Sugar Mills (DSM Group of Industries) versus Trade Tax
Tribunal (2002 UPTC, 955 as also 2002 UPTC, 1056) ?
I have heard learned Counsel for the assessee at
length and also learned Standing Counsel.
The Tribunal has estimated the turnover of the
assessee on the basis of a survey and has given
reasons for making the assessment.
I am not inclined to interfere in the order passed
by the Tribunal.
This revision has no merit and is dismissed.
Order Date :- 2.2.2010
S.P.