1972 (2) TMI 73

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....essee under section 23(1) of the Mysore Sales Tax Act, 1957, hereinafter called the Act. The assessee carries on the business of a restaurant called "Vinayaka Restaurant" at Haveri, and therefore, he is a dealer under the Act. For the assessment year 1966-67, he declared a taxable turnover of Rs. 15,028. In support of that return, he produced books of account before the assessing authority. Aft....

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....e the amount received by the assessee for supply of refreshments to the N.C.C. Cadets attached to Gudleppa Hallikeri College, Haveri. The assessee contended, inter alia, that the said supply of refreshments was made by his brother and not by him. That contention was negatived by the assessing authority. After rejecting the contention of the assessee, he added the sum of Rs. 7,210 to the taxable tu....

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.... the turnover originally determined. That legal contention of the assessee was rejected by the Tribunal on a reasoning which cannot be supported. The Tribunal's view was that the disputed turnover of Rs. 7,210 was not included in the turnover declared by the assessee and as it has been found by the taxing authorities that the said transaction was done by the assessee, the same is liable to be reas....

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....,028.00. The assessing authority in the best of judgment assessment added nearly Rs. 11,000. If the assessee had supplied refreshments to the N.C.C. Cadets of the value of Rs. 7,210, the said turnover would come within the turnover determined on the basis of working expenses and, therefore, it cannot be said that the said turnover has escaped assessment. This view of ours is supported by the decis....