JUDGMENT R.B. Mishra, J.
1. The present revision has been preferred under Section 11 of the U.P. Trade Tax Act, 1948 (in short called "the Act") against the order dated May 29/30, 2000 passed by the Trade Tax Tribunal in Appeal Nos. 127 of 2000 and 128 of 2000 preferred by applicant/revisionist as well as Appeal Nos. 277 of 2000 and 278 of 2000 preferred by the Commissioner.
1A. Heard Sri Bharatji Agrawal, learned Senior Advocate along with Sri Piyush Agrawal, learned counsel for the applicant/revisionist and Sri B.K. Pandey, learned Standing Counsel for the Commissioner/revenue and with the consent of the parties the revision is disposed of finally at this stage under second proviso to Rule 2 of Chapter XXII of the Allahabad High Court Rules, 1952.
2. The brief facts necessary for adjudication of the present revision are that the applicant is a private limited company incorporated under the Indian Companies Act and is carrying business of manufacture and sale of sandalwood oil and perfumes. For the assessment year 1997-98 the applicant disclosed its total taxable turnover of Rs. 2,64,35,073 under the Central Sales Tax Act, 1956. The applicant deposited a sum of Rs. 11,60,867 as Central sales tax. The Assistant Commissioner (Assessment), Trade Tax, by his order dated June 11, 1999 rejected the accounts book of the applicant and made a best judgment assessment determining the total taxable turnover for 1997-98 under the Central Sales Tax Act of Rs. 4,50,09,163 on the basis of survey dated July 23, 1997 (annexure 1) on the ground that the perfumery prepared worth Rs. 29,25,110 and the job work was taken by the applicant. The value of sandalwood oil supplied by the person included for determining the taxable turnover of the applicant and the alleged difference of stock was not ground for rejection of accounts book of the applicant.
3. The appeal preferred by the applicant before the Deputy Commissioner (Appeals) was partly allowed by order dated January 19, 2000 (annexure 2) whereby the taxable turnover was reduced to Rs. 4,20,09,163 under Central Sales Tax Act. The second appeal preferred under Section 10 of "the Act" before the Tribunal was also partly allowed by its order dated May 29/30, 2000 (annexure 3) where the findings of fact were recorded but the taxable turnover was increased by Rs. 20,00,000 under the Central Sales Tax Act and the second appeal filed by the Revenue/department was dismissed by the Trade Tax Tribunal. Learned Tribunal has recorded the finding of fact that the applicant has done job work. The Trade Tax Tribunal has accepted the alleged difference of stock of sandalwood oil. Learned Tribunal after perusing the original stock register has recorded a finding that it cannot be said stock register has been corrected subsequently as wrongly mentioned by the assessing authority. However even after recording all the findings of fact in favour of the applicant, the Trade Tax Tribunal has merely on the basis of the non-maintenance of the manufacturing account has enhanced the turnover as contended by the learned counsel for the applicant.
4. According to the learned counsel for the applicant in the case of Commissioner, Sales Tax v. Indian Herbs Research and Supply Co., Saharanpur STI 1999 All. 55, it was held that mere non-maintenance of the manufacturing account under Section 12(2) of "the Act" does not automatically mean that the books of account could be rejected or the turnover could be enhanced.
5. According to the learned counsel for the applicant/revisionist the entire books of account and stock register was found posted up to date and no difference whatsoever was found in the actual stock as noted in the stock register and as found at the time of survey.
6. I have heard learned counsel for both the sides and I find that learned Tribunal has recorded the findings of fact in favour of ( the applicant and the explanation with regard to job work was accepted by the learned Tribunal, therefore, in view of the Indian Herbs Research and Supply Co., Saharanpur case STI 1999 All. 55 merely non-maintenance of manufacturing accounts as required under Section 12 of "the Act" does not automatically mean that turnover of the applicant could be enhanced, more so, when at the time of survey entire books of account and stock register were made available. From this point of view the enhancing of taxable turnover without any rhyme or reason as indicated by the order dated May 29/30, 2000 is not legally sustainable. From this point of view this order is set aside and the turnover fixed/disclosed by the applicant/revisionist should have been accepted. In the light of above observations the Tribunal shall pass appropriate order under Section 11(8) of "the Act" expeditiously within four months.
7. In the light of the above observations the revision is allowed and the questions are dealt with accordingly.