1976 (2) TMI 167

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.... Sales Tax, Allahabad Range, has referred the following question for our opinion: "Whether, on the facts and circumstances of the case, the additional revising authority was legally justified in accepting the account books of the dealer despite the recovery, in the survey dated 18th December, 1965, of two unaccounted purchase vouchers of Rs. 783.38 and Rs. 101.70 and a letter of a businessman o....

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....red in the books of account of the assessee, the books could not be accepted. The revising authority has found that inasmuch as the account books of the applicant had been properly maintained, the mere fact that at the time of survey on 18th December, 1965, two bijaks relating to Rs. 783.38 and Rs. 101.70 were not posted in the books of account, were not sufficient for rejection. He also held that....

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....e time of survey. There is no finding that the assessee did not enter these transactions later. In fact, the assessee in his explanation before the Sales Tax Officer stated that the amount represented purchases made by the munim of the assessee, who had on a day earlier been advanced an amount of Rs. 1,000 and Rs. 10 for making purchases from Kanpur. In these circumstances and in the absence of an....