TaxTMI 
TaxTMI 
1975 (1) TMI 87
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....of the U.P. Sales Tax Act. The assessee carries on the business of manufacture and sale of oil. For the assessment year 1962-63 its account books were rejected on the ground that as compared to production of oil the consumption of electricity was disproportionately high. The appellate authority reduced the quantum of net turnover, but upheld the rejection of accounts. On revision, the additiona....
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....equired in connection with a point raised before and decided by the Sales Tax Officer. But a remand order cannot be passed to give a second inning, as it were, to the Sales Tax Officer to find out fresh defects in the account books. We were inclined to answer the question in favour of the assessee, but we find that a similar question has already been answered by a Division Bench of this Court in R....
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....account books had not been properly scrutinised by the Sales Tax Officer. In an appropriate case we might direct the reconsideration of the decision in the case of Radhey Krishna Ramji Prasad Oil Mills. We, accordingly, answer the question in the affirmative in favour of the department and against the assessee. In the circumstances, however, we make no order as to costs. Reference answered in t....
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....count books were rejected was that his electric consumption was not proportionate to the production of the oil; therefore, his accounts were unreliable. This was the representation made by the assessee before the Judge (Revisions). The learned Judge (Revisions) accepted this contention of the assessee, set aside the appellate order as well as the assessment order and remanded the case for reconsid....