1983 (1) TMI 225

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....4 of 1982) East India Hotels Ltd. v. Sales Tax Officer [1983] 53 STC 85 and (C.W. No. 979 of 1982) Claridges Hotels (P.) Ltd. v. Sales Tax Officer [1983] 53 STC 83 which we need not repeat, we quash the impugned order imposing penalty and thereby preventing the refund to which the petitioner is legitimately entitled. We are quashing the penalty imposed because we are of the view that the penalt....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... were rejected and the disclosed turnover was enhanced by the Sales Tax Officer. The assessee appealed to the Assistant Commissioner (Judicial) who confirmed the rejection of the account books by the Sales Tax Officer but reduced the turnover determined by the Sales Tax Officer. On further appeal, the Tribunal upheld the rejection of the account books but reduced the turnover. Aggrieved, the as....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....a again cannot lead to the rejection of the assessee's account books which could be verified otherwise. There is no finding of the Tribunal or the Assistant Commissioner (Judicial) that the purchases and sales were not verifiable. The last ground for rejecting the account books was that the assessee had deliberately under-estimated the capacity at 3,50,000 bricks whereas it was 4,50,000 bricks ....