- (1.) These are two revisions under Section 11 of the U. P. Trade Tax Act, 1948 (here in after referred to as "the Act") directed against the order of the Tribunal dated June 17, 2003 for the assessment year 1993-94 Doth under the U. P. Trade Tax Act, 1948 as well as under the Central Sales Tax Act, 1956.
(2.) The applicant is the manufacturer of carpet. It appears that during the year under consideration, the applicant had also purchased carpets for Rs. 14,87,960 from unregistered dealer. It was claimed that the carpet for Rs. 25,12,411.25 have been exported against form H, in respect of which form H and bill of lading were furnished. The assessing authority had rejected the books of account on the ground that the manufacturing account had not been maintained. The assessing authority had estimated the taxable turnover within the State of U. P. at Rs. 5 lacs and inter-State sales at Rs. 14,87,960. Being aggrieved by the order of the assessing authority, the applicant filed two appeals before the Deputy Commissioner (Appeals). The Deputy Commissioner (Appeals) dismissed both the appeals, against which the applicant filed two appeals before the Tribunal. The Tribunal by the impugned order dismissed both the appeals.
(3.) The learned counsel for the applicant submitted that the Tribunal is wrong in saying that the books of account have not been produced before the assessing authority and before the Tribunal. He submitted that the books of account have been produced before the assessing authority. The Tribunal has never asked the applicant to produce the books of account, otherwise the applicant would have produced the same before the Tribunal. He submitted that there is no basis for the estimate of turnover within the State of U. P. and levy the tax on the turnover of Rs. 14,87,960 under the Central Sales Tax Act.;