Supreme Court of India
Melton India v. The Commissioner Trade Tax, U.P.
INSC stands for INDIAN SUPREME COURT. A neutral citation scheme assigned by the Court itself, so a judgment can be cited without depending on a commercial law reporter. INSC is the neutral citation scheme assigned by the Supreme Court, so a judgment can be cited without depending on a commercial law reporter.
What the Court ordered
In view of the above, we agree with the High Court that excessive power consumption, prima facie, establishes the assessee's intention to B suppress the production and the tum over.
Judgment, page 5
From the headnote
U.P. Trade Tax Act: Turnover-Enhancement of, on the ground of suppression-Increased 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 establishes assessee's intention to suppress the production and turnover. The question 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
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