TAJ TRADING CO Vs. COMMISSIONER OF TRADE TAX

JUDGEMENT

(1.) The present revision has been preferred under section 11(1) of the U.P. Trade Tax Act, 1948 against an order dated August 19, 1999 passed in Second Appeal No. 193 of 1998 (1995-96) whereby the appeal filed on behalf of the Revenue has been allowed and the order passed by the first appellate authority dated March 7, 1998 had been set aside and the order dated December 18, 1997 of assessing officer was restored. Heard Sri M, Manglik, learned counsel for the revisionist and Sri B.K. Pandey, learned Standing Counsel for the respondent.

(2.) The brief facts necessary for adjudication of the present revision are that the applicant/revisionist is a dealer carries on business of purchase and sale of biri, match box, torch cells, agarbatti, etc. During the assessment year 1995-96 the applicant disclosed total sale at Rs. 53,91,059 and taxable sale as nil. The assessing officer on the basis of certain cash memos bearing Nos. 143 and 147 showing sale of 22 bundles of match boxes observed that previously though the aforesaid cash memos of sale of certain match boxes were shown but after cutting over it the sale of torch cells were shown in the account books, therefore, the assessing officer treated the revisionist as an importer of match boxes and determined the taxable turnover of sale of match boxes at Rs. 3,00,000 imposing tax of Rs. 30,000 (annexure 1 to the revision). In the first appeal preferred under section 9 of "the Act" before the Deputy Commissioner (Appeals) the revisionist was declared non-taxable and assessing officer was directed to refund the amount of tax deposited in excess (annexure 2). The second appeal preferred by the Revenue under section 10 of "the Act" before Trade Tax Tribunal was allowed by order dated August 19, 1999.

(3.) In the present facts and circumstances, the following question has been referred :