GUPTA TRADING COMPANY 324 VIJAY NAGAR BARABANKI Vs. COMMISSIONER COMMERCIAL TAX U P GOMTI NAGAR LUCKNOW

JUDGEMENT

(1.) THIS revision has been filed under Section 11 of the U.P. Trade Tax Act, 1948 for the assessment of tax (central) for the year 2007 -08 against the order of the Commercial Tax Tribunal Lucknow dated 5.6.2014.

(2.) BRIEFLY stated the facts of the case are that the revisionist is a registered dealer under the Central Sales Tax Act and in respect of supply of menthol the assessing authority on the basis of best judgment assessment rejecting the claim of cancellation of order for supply of menthol amounting to Rs.15,00 ,000/ - and determined the additional turn over of mentha oil as Rs. 15,00,000/ - each and imposed tax at 10%. This revision has been filed with regard to the menthol and therefore the Court is not concerned with mentha oil. So far as the menthol is concerned the goods amounting to Rs. 15,00,000/ - without Form C out of total valuation of menthol of Rs.30,00,000/ - was treated as inter State sale, therefore, the remaining amount of Rs.15,00,000/ - of menthol was treated as Central sale. The assessing authority while treating the portion of the value of the goods as Rs.15,00,000/ - as inter State sale disallowed the claim of the revisionist that the said consignment was returned back by M/s G.K. Burman Herbal INdia Pvt. Ltd., Haridwar (M/s G.K. Burman) weighing 2,500 kg. menthol.

(3.) HEARD Shri Naresh Chandra Mishra, learned counsel for the revisionist and Shri Sanjeev Shankdhar, learned counsel for the State Revenue.