MAHESH PRAKASH GUPTA Vs. COMMISSIONER OF TRADE TAX

JUDGEMENT

(1.) THESE three revisions are directed against a common order dated August 7, 1996 passed by the Trade Tax Tribunal, Kanpur in three connected Second Appeal Nos. 755 of 1993 for the assessment year 1987 -88, 754 of 1993 for the assessment year 1988 -89 and 756 of 1993 for the assessment year 1989 -90 whereby and whereunder the Tribunal has dismissed all the three second appeals preferred by the dealer who is applicant in these revisions.

(2.) THE applicant is a registered dealer under the U.P. Trade Tax Act, 1948 and was granted licence for sale of levy cement under the provisions of the U.P. Cement Control Order, 1972. The cement imported by him from outside the State of U.P. was taxable at the point of sale in the three relevant assessment years, i.e., 1987 -88, 1988 -89 and 1989 -90. All the three authorities below have rejected the account books of the dealer and have framed best judgment assessment order.

(3.) THE contention of the learned Counsel for the applicant is that the cement was a controlled commodity at the relevant point of time and it was not possible for the dealer to sell the cement outside the books of account. He, therefore, submits that the account books should have been accepted by the Department. In contra, the learned Standing Counsel submits that the applicant could not produce relevant account books for verification before the authority concerned and, therefore, they were justified to frame best judgment assessment order.