1968 (1) TMI 47

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....reference under section 44(1) of the Madhya Pradesh General Sales Tax Act, 1958, has been made at the instance of the assessee. The questions of law which have been referred to us for our opinion are: (i) Whether, in the facts and circumstances of the case, the rejection of the account books of the applicant was justified and the enhancement of the turnover disclosed by his account books to Rs.....

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....9, assessed under section 11(3) of the C.P. and Berar Sales Tax Act, 1947, the turnover was enhanced from Rs. 85,633.03 to Rs. 87,000 and for the rest of the period assessed under section 18(5) of the M.P. General Sales Tax Act, 1958, the turnover was enhanced from Rs. 90,017.05 to Rs. 92,000. For these periods, the regularly maintained account books of the assessee were not accepted because the s....

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....nlal Vishram v. Commissioner of Sales Tax1964] 15 S.T.C. 331. and Mohanlal Vishram v. The Commissioner of Sales Tax, Madhya PradeshMisc. Civil Case No. 87 of 1964, decided on 23rd January, 1968.  There too the questions related to rejection of regularly maintained account books and enhancement of the turnover. In this case, the enhancement is slight because the sales in cubic feet were somewh....