1976 (8) TMI 135

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....s been referred for the opinion of this court by the Additional Judge (Revisions), Sales Tax, Allahabad: "Whether, on the facts and in the circumstances of the case, the survey dated 29th April, 1964, could be used for the assessment pertaining, to the year 1962-63?"   The assessee runs a brick kiln manufacturing and selling bricks and allied products. It returned a net turnover for the....

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....t, the turnover returned by the assessee ought to be accepted. The revision was dismissed. Admittedly, the copy and the note book seized at the time of survey did not contain any entry which relates to the assessment year 1962-63. It has been held in Shyam Lal Om Prakash v. Commissioner of Sales Tax, Uttar Pradesh[1912] 20 S.T.C. 385.: "It is not the date of the survey which is material for ....