COMMISSIONER SALES TAX Vs. VED TRADERS

JUDGEMENT

(1.) The Commissioner of Sales Tax, U.P., Luck-now, feeling aggrieved by the order dated December 4, 1990 passed by the Sales Tax Tribunal, Meerut Bench-I, Meerut, in Appeal No. 8 of 1988 relating to the assessment year 1981-82 has filed the present revision under Section 11 of the U.P. Sales Tax Act, 1948.

(2.) The facts of the case in brief are that the assessee-opposite party is a registered dealer under the provisions of the Act and is engaged in the business of gur, foodgrains, oil cake and salt, etc. For the assessment year 1982-83 the assessee-opposite party had disclosed its taxable turnover at Rs. 8,33,662.52 which was disbelieved by the assessing authority, who determined the taxable turnover at Rs. 15,52,106.05. In the first appeal filed by the assessee, the Assistant Commissioner (Judicial) by order dated November 24, 1987 had upheld the assessment order.

(3.) Feeling aggrieved by the said order the assessee-opposite party filed an appeal under Section 10 of the Act before the Tribunal. The Tribunal vide impugned order had partly allowed the appeal filed by the assessee and had reduced the taxable turnover.