ILYAS AHMAD BODY MAKER Vs. COMMISSIONER SALES TAX

JUDGEMENT

(1.) This revision under Section 11 of the U. P. Sales Tax Act (hereinafter referred to as "the Act") has been filed by the assessee, M/s. Ilyas Ahmad Body Makers, Kotdwar, Garhwal, against the order of the Sales Tax Tribunal, whereby it allowed the Revenue's appeal against the assessee ex parte and without his presence.

(2.) The assessment year in dispute is 1979-80. The assessee has been assessed to tax with the aid of Section 21 of the Act. There is no previous history of any assessment against the assessee.

(3.) According to the assessee he was engaged in the business of "job-work" constructing truck and motor bodies in respect whereof material was supplied by his clients. He was concerned with the labour charges only, and was not liable to sales tax inasmuch as in constructing bodies for others he had not engaged himself in making any sale thereof. However, the Sales Tax Officer did not accept the assessee's case and by an assessment order aforesaid he taxed the assessee on estimated turnover.