- (1.) These are two revisions under section 11 of the U. P. Trade Tax Act, 1948 arising from the order of the Tribunal dated June 28, 2003 for the assessment year 1999-2000. Trade Tax Revision No. 890 of 2003 relates to the assessee and Trade Tax Revision No. 1208 of 2003 relates to the Department.
(2.) The assessee was carrying on the business of medicines. A survey was made on June 18,1999. During the course of the survey, some incriminatory documents were found in which the entries relating to the sales of the medicines were recorded. Before the assessing authority, the assessee contended that such survey had not been made on its business premises and such documents did not relate to it. The plea of the assessee had not been accepted by the assessing authority and as against the suppressed turnover, found in the seized documents and after giving the benefit of exemption on the turnover of the tax-paid medicines, the taxable turnover of Rs. 3,20,00,000 had been estimated. The tax has been levied treating the assessee as manufacturer.
(3.) Being aggrieved by the order, the assessee filed an appeal before the Joint Commissioner (Appeals), Trade Tax, Gorakhpur, which has been allowed in part. The appellate authority has estimated the suppressed sales at Rs. 1,50,00,000.;