PREM SWEET SHOP Vs. DY. COMMISSIONER

JUDGEMENT

(1.) THE appellant has preferred this appeal under section 73 of the J & K VAT Act 2005 (hereinafter referred to as the Act in short) against order dated 17 -04 -2012 passed by the Dy. Commissioner, Commercial Taxes (Appeals) Appellate Authority, Jammu (hereinafter referred as the Appellate Authority in short) in an appeal under section 72 of the Act set aside the order dated 31 -03 -2010 passed by the Assessing Authority, Commercial Taxes, Circle -Udhampur -1 (hereinafter referred to as the Assessing Authority in short) under section 39 of the Act in which Assessing Authority has enhanced the turnover of the appellant from Rs. 1,67,54,00/ - to Rs. 2,41,41,00/ -. The brief facts of the case are that appellant deals in sale and purchase of sweets, who is registered dealer under the Act. The Ld. Assessing Authority has raised the assessment against the appellant under section 39 of the Act for the accounting year 2006 -07. While passing the order the Ld. Assessing Authority enhanced the turnover of the appellant from Rs. 1675400/ - to Rs. 2414100/ - on the ground that the purchase of Desi Ghee used by the appellant does not commensurate with the sales reflected by the appellant in trading account for the account period 2006 -07. The Ld. Assessing Authority therefore created the demand of Rs. 162199.79 (94457.79 + 66120 + 1622) on account of tax, interest and penalty respectively.

(2.) THE appellant challenged the assessment order passed by the Assessing Authority before the Ld. Appellate Authority. The Ld. Appellate Authority has set aside the case and remanded back to Assessing Authority.

(3.) THE counsel for respondents Mr. Amit Gupta has pleaded that the order passed by the Appellate Authority is in consonance with law which do not call any interference.