- (1.) THIS revision has been filed under Section 11 of the U.P. Trade Tax Act, 1948 for the assessment of tax (central) for the year 2007 -08 against the order of the Commercial Tax Tribunal Lucknow dated 5.6.2014.
(2.) BRIEFLY stated the facts of the case are that the revisionist is a registered dealer under the Central Sales Tax Act and in respect of supply of menthol the assessing authority on the basis of best judgment assessment rejecting the claim of cancellation of order for supply of menthol amounting to Rs.15,00 ,000/ - and determined the additional turn over of mentha oil as Rs. 15,00,000/ - each and imposed tax at 10%. This revision has been filed with regard to the menthol and therefore the Court is not concerned with mentha oil. So far as the menthol is concerned the goods amounting to Rs. 15,00,000/ - without Form C out of total valuation of menthol of Rs.30,00,000/ - was treated as inter State sale, therefore, the remaining amount of Rs.15,00,000/ - of menthol was treated as Central sale. The assessing authority while treating the portion of the value of the goods as Rs.15,00,000/ - as inter State sale disallowed the claim of the revisionist that the said consignment was returned back by M/s G.K. Burman Herbal INdia Pvt. Ltd., Haridwar (M/s G.K. Burman) weighing 2,500 kg. menthol.
(3.) HEARD Shri Naresh Chandra Mishra, learned counsel for the revisionist and Shri Sanjeev Shankdhar, learned counsel for the State Revenue. The admitted position is that against this finding of the assessing authority, the respondent -Revenue did not file any appeal before the appellate authority and therefore this finding became final. The revisionist however, aggrieved by the finding recorded by the assessing authority disallowing the turn over in respect of 2,500 kg. menthol amounting to Rs. 15,00,000/ - and treating the same to be an inter State sale filed appeal before the Addl. Commissioner (Appeals). The appellate authority accepted the finding of the assessing authority. Aggrieved by the order of the Addl. Commissioner (Appeals), the revisionist filed appeal before the Commercial Tax Tribunal. The Tribunal in the impugned order at internal page 7 and 8 has recorded the submission of the counsel for the revisionist that 2,500 kg. of menthol under bill no. 7 dated 18.10.2007 was sold but the consignment was seized by the mobile squad and therefore there was delay in the consignment reaching M/S G.K. Burman and as such the transaction itself was cancelled. The Tribunal on the basis of the documents on record thereafter recorded a finding that from examination of the records of M/s G.K. Burman it was found from their stock books that the order had been cancelled due to delay. Having accepted this finding the Tribunal thereafter assessed the unaccounted value of menthol not covered by Form C at Rs. 25,00,000/ - towards central sale. Where from this valuation of Rs.25,00,000/ - has been arrived at has not been mentioned by the Tribunal in its order. There is no discussion on this point at all nor has any material or documentary evidence been referred to and therefore treating the menthol valued at Rs. 25,00,000/ - as unaccounted for evaded turn over, tax at 10% amounting to Rs. 2,50,000/ - has been imposed.;