KRISHNA BRICKFIELD Vs. COMMISSIONER OF TRADE TAX

JUDGEMENT

(1.) PRESENT revision under Section 11 of the U.P. Trade Tax Act, 1948 (hereinafter referred to as 'the Act') is directed against the order of the Tribunal dated February 1, 2003.

(2.) THE applicant owned brick -kiln and was engaged in the business of manufacture and sales of bricks. The applicant was subjected to assessment for the sales of bricks under Section 7 of the Act. The assessing authority initiated the proceeding under Section 21 of the Act on the basis of the information received from the Director of Movement (Coal), U.P., Lucknow that the applicant was allotted three boxes and four boxes of coal in the month of January, February, and March, 1993. The applicant appeared before the assessing authority and submitted that against the said allotment, coals were not purchased and brought inside the State of U.P. The assessing authority however had not accepted the plea of the applicant and had presumed that the coals against the said allotment had been purchased and imported inside the State of U.P. and subsequently sold. Accordingly, the turnover of coals at Rs. 8,25,000 was estimated.

(3.) HEARD Sri K. Saksena, learned Counsel for the applicant and Sri K.M. Sahai, learned Standing Counsel.