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of <h1>High Court revises Sales Tax Tribunal decision on kiln closure and brick production, remands for further proceedings.</h1> The High Court partially allowed the revision, setting aside the Sales Tax Tribunal's decision on the issues of kiln closure due to rains and production ... - Issues:1. Rejection of account books by Sales Tax Tribunal for assessment year 1982-83.2. Increase in firing period and closure of kiln due to rains.3. Capacity of brick kiln discrepancy.4. Production of first-class bricks below 60% in the first year of business.Analysis:The judgment pertains to a revision against the Sales Tax Tribunal's order for the assessment year 1982-83, involving the rejection of account books of a brick manufacturer. The assessee contended that the rejection was based on a survey and the disclosed capacity of the kiln. The first issue addressed was the increase in firing period and kiln closure due to rains. The Tribunal had rejected the account books citing non-disclosure of kiln closure during rains, but the High Court found discrepancies in the Tribunal's findings and accepted the assessee's explanation supported by evidence from another assessment order. The Court set aside the Tribunal's decision on this ground.Moving on to the capacity issue, the Tribunal had rejected the account books based on a discrepancy in the disclosed capacity of the kiln. The assessee argued that no change had occurred in the capacity, which was supported by evidence from a partner during a survey. The High Court upheld the Tribunal's decision on this issue, stating that the capacity discrepancy was correctly accepted by the Tribunal.The final issue revolved around the production of first-class bricks below the expected 60% in the first year of business. The assessee justified the lower production due to dampness in the earth and being the first year of production. The High Court agreed with the assessee, stating that the production of 33% first-class bricks was reasonable in the circumstances disclosed. Consequently, the account books could not be rejected on this ground.In conclusion, the High Court partially allowed the revision, setting aside the Tribunal's decision on kiln closure and first-class brick production issues. The case was remanded back to the Sales Tax Tribunal for further proceedings in line with the High Court's observations.
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