1976 (7) TMI 87

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....e turnover of the appellant at Rs. 2,070 for the year 1971-72 and Rs. 2,131 for the year 1972-73 after check of accounts. The Appellate Assistant Commissioner, in appeal, did not accept the contentions of the appellant and confirmed the assessments. 3. The grounds that are stated in the appeals are as follows. The appellant is a qualified motor mechanic and repairer, who undertakes to do repairs and improvements. There was no sale of spare parts by the appellant. There was only a contract for work and labour to execute repairs to the cars. The customers used to entrust with the appellant the work of purchasing the necessary spare parts at their cost for replacing the worn out parts. The various Government Departments have entered into wo....

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....ng painting, etc, that some of the customers and Government Departments used to entrust the repair work to him with the stipulation that he should hand over the original bills for the purchase of the spare parts along with his bill for working and labour charges. 7. In paragraph 7 of his order, the Appellate Assistant Commissioner has observed that he verified the accounts and bills, that the assessing officer had also brought out the fact that the State and Central Reserve Police, High Ways Department, Industrial Development Corporation, etc. had given the definite instruction that spare parts, if any, to be replaced should be genuine and that all supporting bills in originals obtained from the dealers should be handed over to them. In ....