ASHWANI KUMAR MISHRA,J. - (1.) This is a revision by the assessee against an order of Tribunal, partially allowing its appeal, while partly sustaining increase in turnover. The order is questioned stating that in the facts and circumstances, since purchases made by the assessee were bona fide, as such, imposition of tax on such purchases was not justified. It is also urged that there was no specific material to enhance the turnover.
(2.) Perusal of the records go to show that the assessee had made purchases from two firms stationed at Allahabad, valued at Rs. 1,89,80,171/-. It was found that the seller was not a registered dealer, and therefore, liability to pay tax is imposed upon the assessee. The only defence set up by the assessee is that such purchases were duly reflected in its account books, and the authorities ought to have checked it earlier.
(3.) The factum that firm from which purchases were made were not registered is not shown to be factually incorrect. On such account, if the liability to impose tax to that extent is imposed upon the assessee, no exception can be taken to it. The tribunal has also noticed that there were other materials to discard the books of account of the assessee, and on such grounds, additional increase of turnover is allowed. In respect of such addition, apparently no basis is shown to exist.;