SUNEET KUMAR,J. - (1.) Instant revision arises from order dated 25 November 2005 passed by the Trade Tax Tribunal, Saharanpur Bench Saharanpur arising from Second Appeal No. 132 of 2001 (1992-93) under Central Sales Tax Act.
(2.) Revisionist/dealer is engaged in purchase and sale of fireworks. During the year under consideration, dealer was assessed and tax liability at Rs. 58,928/- was determined.
(3.) On survey conducted by the Income Tax Department on 13 October 1995 a diary was recovered and on the basis of the entries made therein, Income Tax Department added income in the hands of the revisionist.;