STEEL FABRICATORS Vs. COMMISSIONER OF TRADE TAX

JUDGEMENT

(1.) The present revision has been filed by the assessee under Section 11 of the U.P. Trade Tax Act against the order dated 20.06.2002 passed by Trade Tax Tribunal, Lucknow in Appeal Nos. 207 and 318 of 1998 for the assessment year 1994-95.

(2.) The brief facts of the case are that the assessee is engaged in the manufacturing of goods for supply mainly to the government and semi government organizations. However, the assessee is also selling the goods to outsider specially fabricated steel doors and windows. A survey was conducted at the business premises of the assessee on 17.02.1995, where proper books of accounts were not found. So, the A.O. has rejected the books of accounts and made the addition on estimate basis. Being aggrieved, the assessee has filed the first appeal, where partial relief of Rs.80,000/- was given to the assessee. Not being satisfied, the assessee has filed the second appeal before the Tribunal, who vide its impugned order has dismissed the appeal filed by the assessee. Still being aggrieved, the assessee has knocked the door of this Court by filing the present revision.

(3.) With this background, Sri Pradeep Agarwal, learned counsel for the revisionist submits that as per the circular dated 30.09.1991, the small traders were exempted from maintaining a register pertaining to the raw materials.