R.K.Agrawal, J. - (1.) The applicant has filed the present revision against the order dated December 13, 1990 passed by the Sales Tax Tribunal, Bench-3, Ghaziabad, in cross appeals Nos. 595 of 1986 and 33 of 1987 relating to the assessment year 1981-82 (U.P.).
(2.) The facts giving rise to the present revision are that the applicant is a registered dealer under the provisions of the U.P. Sales Tax Act, 1948 (now U.P. Trade Tax Act) (hereinafter referred to as "the Act") and is engaged in the business of manufacture and sale of iron and steel goods. For the assessment year 1981-82, the assessee had disclosed the taxable turnover at Rs. 46,05,184.05 which was disbelieved by the assessing authority who had determined it at Rs. 1,33,47,460. In the first appeal filed by the applicant, the Deputy Commissioner (Appeals) vide order dated May 30, 1986, had partly allowed the appeal and determined the taxable turnover at Rs. 55,23,559.40. Feeling aggrieved thereby both the applicant and the Commissioner of Sales Tax had preferred second appeals under Section 10 of the Act, before the Tribunal. The Tribunal vide impugned order has dismissed the said appeals.
(3.) I have heard Shri Rajesh Kumar, learned counsel for the applicant and Shri S.D. Singh, learned Standing Counsel for the respondent.;