Melton India v. The Commissioner Trade Tax, U.P.

Headnote

U.P. Trade Tax Act: Turnover-Enhancement of, on the ground of suppression-Increased C power consumption by assessee's unit-Books of account of assessee showing lesser production-Rejection of books of account by courts be/ow-Correctness of-Held, correct-Excessive power consumption prima facie which arose for consideration in the present appeal is whether the Authorities, Tribunal and High Court were right in rejecting the books of account of assessee and enhancing the turnover, on the premise that the assessee had suppressed its production when there is increase in electricity