SUNEET KUMAR,J. - (1.) Heard learned counsel for the parties.
(2.) The revision pertains to assessment year 2013-14 under the provisions of Section 9 of the Uttar Pradesh Value Added Tax Act, 2008.
(3.) The revisionist/dealer made direct sale of Rs. 46,52,613.97 and received Rs. 1,30,35,802.90 pursuant to works contract of laying of titles. The assessing authority rejected the books of account and assessed on best judgment assessment.;