ASHWANI KUMAR MISHRA,J. - (1.) This Commercial Tax Revision is by the assessee, relating to the assessment year 2005-2006, in which its Books of Account stands rejected, and a higher tax amount has been held liable to be paid. Following four grounds have been set out by the authorities for the purpose; (i) it is held that the turnover disclosed in the Books of Account is higher than the turnover disclosed in the return. (ii) shortage of 4% during transportation of coal has been disbelieved. (iii) the amount payable towards loading and unloading have been shown lesser than what has actually been incurred; and (iv) the assessee was found selling the product at a lower rate than what prevailed in the market.
(2.) Learned counsel for the appellant has relied upon Para-8 of the judgment of this Court in M/s Speed Rollers Pvt. Ltd. v. Commissioner of Trade Tax, U.P., Lucknow, reported in VSTI 2007, Allahabad High Court, 449 . So far as shortage/ wastage during the course of transportation is concerned, it is contended that the loss upto 5% is consistently found to be acceptable in such transactions. So far as loading and unloading are concerned, it is stated that the assessee was actually selling the goods at the railway siding itself and that is why the transportation charges were shown at a lower rate. It is also stated that since this was the first year of business of the assessee, the fact that the coal was sold at a lower rate by it, cannot be ruled out, and it is for the revisionist to decide as to how it conducts its business. For such purpose reliance is placed upo a decision of this Court in M/s Hemraj Udyog, Agra v. Commissioner of Trade Tax U.P. Lucknow, reported in 1997 U.P.T.C.,170 .
(3.) Learned Standing Counsel, on the other hand contends that the authorities had found one instance in which the commodity was found to be delivered at the place of the purchaser and, therefore, the authorities were justify in drawing an inference that the dealer was, in fact, delivering the goods to the purchaser, and it was for reducing its liability to pay tax that a false disclosure has been made in the account books.;