LUCKY BURTAN STORE Vs. COMMISSIONER

JUDGEMENT

(1.) Heard Sri Aloke Kumar, learned counsel for the revisionist and Sri B.K. Pandey, learned standing counsel for the respondent.

(2.) This revision under Sec. 58(1) of the U.P. Value Added Tax read with Sec. 11 of the U.P. Trade Tax Act, has been filed by the assessee, challenging the order dated 16.9.2011 passed by the Member, Commercial Tax, Tribunal, Jhansi Bench-I, Jhansi in Second Appeal No.67 of 2011 (Assessment Year 2007-08), whereby the appeal of the assessee was partly allowed and the evaded Sales turn over was reduced to Rs. 15 lacs from Rs. 40 lacs.

(3.) Learned counsel for the applicant submits that there was no material before the authority to determined the evaded turn over at Rs. 25 lacs.