1976 (2) TMI 68

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....inafter referred to as the Act) against the order of the Appellate Assistant Commissioner of Sales Tax, Raipur dt. 11th May, 1975 in respect of the assessment against the appellants for the period from 6th Nov., 1972 to 26th Oct., 1973 2. The initial assessment against the appellants was made on 24th Aug., 1975 by the Addl. STO, Rajnandgaon. The appellants are engaged in the sales of green vege....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....0 of which Rs. 15,000 were estimated to be sale of tamarind. A first appeal against the findings of the assessing authority was preferred. The appellate authority has not come to any clear conclusion whether he agrees with the assessing authority that the account books were defective or whether the appellants had in fact suppressed any taxable sales. The appellate authority, however, appears to be....