- (1.) M. C. AGARWAL, J. This revision petition has been filed by the Commissioner of Trade Tax under section II of the U. P. Trade Tax Act (hereinafter referred to as "the Act") and is directed against an order dated December 2, 1997 passed by the Trade Tax Tribunal, Allahabad whereby it deleted an additional turnover assessed under section 21 (2) of the Act.
(2.) I have heard Sri. B. K. Pandey, learned Standing Counsel for the Commissioner revisionist and Sri Piyush Agrawal, learned counsel for the dealer-respondent. The respondent is a cement manufacturer and has a cement dump at Allahabad from where it sells cement and also transfers the same to various other depots. The proceedings relate to assessment year 1988-89 for which an assessment was earlier made on a turnover of Rs. 47,40,37,482. There were certain surveys in September and October, 1993 in which a register was found which showed that there were some minor variation in the quantity of stock transfer from this depot to other depots. On that basis, the assessing officer initiated proceedings for reassessment under section 21 of the Act and ultimately estimated the turnover of Rs. 1 lakh to have escaped assessment in the earlier assessment. It is this turnover that has been knocked off by the Tribunal. Admittedly, the variations were very minor and negligible. The extent of the dealer's operation is evident from the huge turnover already assessed. It is incomprehensible that the dealer concealed the turnover of about Rs. 1 lakh. No actual concealment of the sales was found. The Tribunal, therefore, has concluded that there was no escapement of turnover. This is a finding of fact and no cause for interference is made out. The revision petition is dismissed with costs that I assess at Rs. 1,500 (rupees one thousand five hundred ). Petition dismissed. .;