M.C.Agarwal, J. - (1.) These two revision petitions relating to assessment years 1991-92 and 1992-93 are directed against a common order dated January 27, 1999 passed by the Trade Tax Tribunal, Varanasi, in revisionist's second appeal Nos. 267 and 268 of 1996 for assessment years 1991-92 and 1992-93, respectively.
(2.) I have heard Sri Piyush Agrawal, learned counsel for the revisionist and Sri Surya Prakash, learned Standing Counsel for the respondent.
(3.) The revisionist is a merchant purchasing and selling tendu leaves. For the assessment year 1991 -92, the average selling rate as per books of accounts of the revisionist was Rs. 9.11 per kg. and for assessment year 1992-93 this was Rs. 13.70 per kg. The assessing officer rejected the books of accounts and the returned turnover on the ground that another dealer in the same commodity, namely, Asharfi Lal Jaiswal has shown an average selling rate of Rs. 17.18 and Rs. 23 per kg. respectively. The dealer's contention was that the tendu leaves purchased and sold by him were of inferior quality, i.e., "B" and "C" grades and, therefore, their purchasing price, as well as, selling price was lower. This contention was not accepted and the assessing officer estimated the turnover by applying an average selling rate of Rs. 20 per kg. for assessment years 1991-92 and 1992-93. The first appeals were dismissed. On the aforesaid second appeals by the revisionist the Tribunal did not reject the dealer's contention that the tendu leaves purchased and sold by it were of "C" grade but observed that it was not established that no purchases of "A" grade leaves were made. The Tribunal, therefore, reduced the average selling rate for the two years to Rs. 17 and Rs. 20, respectively.;