1982 (2) TMI 140

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....f Sal-seed were excessive. The CIT (Appeals) found that the average price at which the assessee had purchased the seed was Rs. 37 per quintal and the commission and other expenses of the assessee were higher than the other dealers in the trade by Rs.2 per quintal. He then wished to verify the vouchers. But since the assessee was not ready with the accounts and other documents, he proceeded to cons....