1961 (7) TMI 66

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....tion filed against the order of the Sales Tax Appellate Tribunal confirming that of the Deputy Commissioner of Commercial Taxes, Anantapur, which confirmed the assessment made by the Commercial Tax Officer, Kurnool, making an estimate of the turnover of the assessee at Rs. 11,32,253-9-0, relates to the assessment year 1955-56. The assessee is a dealer in groundnut oil and cake, Nandyal. For the....

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....covered from his business premises. The Commercial Tax Officer rejected these pleas and assessed him on a net turnover of Rs. 11,32,253-9-0. This was confirmed by the Deputy Commissioner of Commercial Taxes and by the Sales Tax Appellate Tribunal on further appeal. This revision is presented against the order of the Tribunal. The chief contention of Sri D. Venkatappayya Sastri, counsel for the ....

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..... State of Bihar[1957] 8 S.T.C. 770. and on the judgment of the Orissa High Court in Jami Narasayya Prusty & Brothers v. State of Orissa[1958] 9 S.T.C. 648. We do not think that neither of these cases lends any assistance to the petitioner. In both the cases, there was no material on which an estimate could be made. In the first case, though there was justification for rejecting the account boo....

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....on or on pure guess. There was sufficient material which could furnish a basis for making the estimate. Jami Narasayya Prusty & Brothers v. State of Orissa[1958] 9 S.T.C. 648. is of the same category as Raghubar Mandal Harihar Mandal v. State of Bihar[1957] 8 S.T.C. 771. In that case, the estimate was made merely on the basis of reputation. There was evidence that the sales of five watches cost....