TaxTMI 
TaxTMI 
1972 (2) TMI 73
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.... 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. After scrutiny, the assessing authori....
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....e 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 turnover of Rs. 26,855 originally dete....
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....t 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 reassessed as escaped turnover. Sri B. V. K....