Ashok Kumar, J. - (1.) Heard Sri Aloke Kumar, learned counsel for the revisionist and Sri B.K. Pandey, learned standing counsel for the Commissioner-respondent.
(2.) The present revision petition has been filed by the assessee M/s Kumar Impex, Varanasi against the judgment and order of the Trade Tax Tribunal dated 22.5.2006 by which order the Tribunal has allowed the appeal in part filed by the Commissioner and has amended the order passed by the first appellate authority by enhancing the liability of tax in the hands of the applicant.
(3.) The assessee dealer deals in purchase and sale of plastic bags and Jute Sutli. The claim of the applicant is that the applicant had imported the Jute Sutli from outside the territory of India i.e. from Nepal. A show cause notice was issued by the assessing authority and the reply thereto was filed by the applicant, however, the assessing authority has rejected the books of accounts and the disclosed turn-over and the claim of the applicant and has assessed the taxable turnover at Rs.59,91,975/- and tax Rs.6,92,595/- respectively.;