Prakash Krishna, J. - (1.) These two revisions are directed against a common order of the Trade Tax Tribunal dated 16th October, 1995. The Tribunal has dismissed second appeal no. 34 of 1991, and 35 of 1991, filed by the dealer/opposite party. It has partly allowed second appeal no. 79 of 1991 and second appeal no. 805 of 1991 filed by the department.
(2.) The applicant is a registered dealer under U.P. Trade Tax Act and is carrying on the business of manufacturing and selling locks. These two revisions relate to the assessment year 1985-86 U.P. and Central. The Assistant Commissioner (Assessment) after rejecting the account books, estimated the taxable sale in U.P. at Rs. 35 lacs as against the disclosed taxable sale at Rs. 29,509,911/- The central sales was estimated at Rs. 68 lacs as against the disclosed sale at Rs. 58,06968/- These assessment orders were challenged by the applicant in appeal before the Deputy Commissioner (Appeals). The Deputy Commissioner of (Appeals) estimated the taxable turnover in U.P. at Rs. 32,08000/-, it accepted the disclosed the turnover under Central Sales Tax Act and allowed the appeal in toto. Appeals and cross appeals were filed before the Tribunal by the impugned order has decided all the appeals together. The Tribunal has partly allowed the appeal filed by the department so far it relates to the central sales. It allowed the appeal in toto of the department, so far as it relates to sales in U.P. is concerned. Aggrieved against the aforesaid orders of the Tribunal only assessee has preferred the aforesaid two revisions under Section 11 of U.P. Trade Tax Act.
(3.) Heard learned counsel for the parties and perused the record.;