1983 (1) TMI 239

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....er of the assessee was determined at Rs. 20 lakhs by the Sales Tax Officer. The assessee appealed. The A.C.J. while upholding the rejection of the accounts determined the assessee's turnover at 19 lakhs. The assessee as well as the Commissioner, Sales Tax, were aggrieved by the decision of the A.C.J. and both of them appealed to the Sales Tax Tribunal. The Commissioner, Sales Tax, in his appeal pr....

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....ected that a fresh assessment be made. It is in this situation that the assessee has come in revision.   The assessee's contention is that he had statutory right of appeal to the Tribunal and the Tribunal was bound in law to decide whether the rejection of the assessee's books of account was justified or not. It is further submitted that the question of quantum of turnover would only arise....