1985 (11) TMI 214

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....1981. The sole question which was urged by the learned standing counsel is whether on the facts and circumstances of the case and the material available on record, the learned Member, Sales Tax Tribunal, was legally justified in accepting the account books maintained by the assessee which were rejected by the lower assessing authority. I have perused the impugned order passed by the Tribunal ve....

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....nadmissible evidence or the same are contrary to evidence on record. But neither the question about the sufficiency or insufficiency of material on record in support of the finding arrived at, either rejecting or accepting the account books, nor the question about the correctness or otherwise of the inference drawn as regards genuineness, truthfulness and accuracy of the account books or as regard....