TaxTMI 
TaxTMI 
1977 (1) TMI 58
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....remises of the dealer were visited by the Sales Tax Authorities on 5th October, 1968 when 6 loose sheets of papers were collected out of which 4 related to orders placed by different persons. The explanation of the dealer in respect of those 4 papers was that the said orders were cancelled by the persons who placed the orders. If the orders were noted in writing on loose papers, it would have been....
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....ct of those four loose papers which in fact related to orders was rightly rejected by the authorities below. 3. At the time of visit certain bills on account of which the purchases had been made by the dealer had also been recovered but there was no mention in the books of account about them. It was explained that purchases are entered at a time when the payments are made. This was not satisfact....
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....dealer is that of Narain Dass Bhgwan Dass vs. Sales Tax Commissioner, Delhi (2) decided by Shri O.N. Vohra, Additional District Judge on 6th October, 1969 in sales Tax Revision No. 251 of 1969. In that case out of seven entries, one undated entry of Rs. 152.50p only had remained un-explainable. There was huge turnover and past history of that was clean. It was held that merely on the ground of com....