COMMISSIONER OF SALES TAX Vs. PATURSUNS ADARSH NAGAR

JUDGEMENT

(1.) This revision has been preferred by the Commissioner of Sales Tax under Section 11(1) of the U. P. Sales Tax Act (hereinafter referred to as the Act), against the order dated 14th January, 1985, passed by the Sales Tax Tribunal, Meerut Bench, Meerut, relating to the assessment year 1974-75.

(2.) The assessee-respondent manufactures and sells pipe and pipe fittings. The disclosed turnover of the assessee was rejected by the assessing authority and the turnover was enhanced. The Assistant Commissioner (Judicial), in first appeal filed by the assessee, maintained the order passed by the assessing authority. The second appeal filed by the assessee has been allowed by the impugned order and the department has challenged the aforesaid order in the instant revision.

(3.) I have heard Sri P. K. Jain, counsel appearing for the department, and Mr. P. S. Verma, counsel for the respondent. As regards the acceptance of books of account of the assessee is concerned, Mr. Jain could not succeed in showing that the Tribunal committed any error in accepting the same. The contention of Mr. Jain is that the finding of the Tribunal that the commodity in question, i.e., pipe and pipe fittings manufactured by the assessee was covered by Section 14(iv)(xi) of the Central Sales Tax Act is wholly erroneous on the ground that Section 14(iv)(xi) which deals with the declared commodity does not contain pipe and pipe fittings, but the said entry reads as under : Steel tubes, both welded and seamless, of all diameters and lengths, including tube fittings.