SURYA PRAKASH KESARWANI, J. - (1.) Heard Sri Krishna Agarwal, learned counsel for the revisionist and Sri A.C. Tripathi, learned standing counsel for the State-respondent.
(2.) This revision has been filed challenging the order dated 13.12.2017 in Second Appeal No.271 of 2017 (Assessment Year 2015-16).
(3.) Briefly stated facts of the present case are that the revisionist assessee is a dealer registered under the U.P. Value Added Tax Act, 2008, for trade in Bricks, Cement, Sand, Sariya, Maurang and Gitti. A survey was conducted in the business premises of the revisionist by the Special Investigation Branch, Unit Jhansi on 23.9.2015 in which no books of accounts were found. Six loose parchas were seized. In parcha Nos.1, 2, 3, 4 and 5, sales of cement were recorded, while in parcha no.6, the sale of Cement, Sariya and sand were recorded. These parchas were found unverified from the books of accounts of the revisionist. Consequently, the assessing authority made best judgment assessment and determined the undisclosed purchases and sales which were subjected to tax and the demand was accordingly created.;