1975 (9) TMI 167

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....es Tax, Varanasi, has referred the following three questions for our opinion under section 11(1) of the U.P. Sales Tax Act:   "(1) Whether, under the facts and circumstances of the case, when the A.J.R. was satisfied that when there is no objection in the account books decline in turnover can be the basis for the best judgment assessment? (2) Whether, under the facts and circumstances o....

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....d that unless some defect is found in the account books the book version of the assessee cannot be rejected solely on the ground of decline in the turnover. We are in respectful agreement with the principle laid down in that case. This being so, no question at all arose for making a best judgment assessment. In view of our answer to the first question the other questions became academic, and it....