1976 (9) TMI 59

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....2. The officers of the Special Investigation Branch visited the shop of the dealer but they could not find the account books at the time of their visit. It was reported by the dealer to them that the account books were with the accountant. Keeping that fact in view, the assessing authority enhanced the sales to the tune of Rs. 1,000 pr quarter out of which 10 per cent was allowed as tax-free sales....