1976 (2) TMI 158

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....visions), Sales Tax, Bareilly Range, Bareilly, has under section 11(4) of the U.P. Sales Tax Act, referred the following question for our opinion: "Whether there was any material for the rejection of the assessee's account books and assessing it at Rs. 15,000." The dispute in the present case relates to the year 1964-65. The assessee dealt in non-ferrous metal during this year. He returned a....

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....h an estimate was made at Rs. 8,000. On appeal, the Assistant Commissioner held that inasmuch as the Assistant Sales Tax Officer had accepted the assessee's book version in respect of the sales of non-ferrous metal, he erred in rejecting the account books, solely on the ground that they had not been shown to the surveying officer. He also held that the mere fact that the assessee had business in b....

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.... relied upon by the revising authority for allowing the revision were wholly irrelevant, and as such there was no material in the eye of law to sustain the finding of the revising authority. Inspection of the premises of a dealer are made under section 13 of the Act. Section 13(2) of the Act empowers the surveying officer to inspect the books of the assessee. In the event of the assessee not co-op....

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....t the business carried on by an assessee in one year has necessarily been carried on in the succeeding year. The additions in the assessee's turnover had been made on the assumption that the old business was carried on in the year in question. In order to draw such an inference, some objective fact apart from the past conduct of the assessee must exist in the assessment year in question to indicat....