1986 (8) TMI 425

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.... by the Sales Tax Tribunal, Lucknow, for the assessment year 1978-79. The assessee is a dealer in oil-seeds, kalaunji, ramdana, dhania and fertilisers, etc. During the assessment year in question the business was carried on under the sole proprietorship of Sri Yadurish Rai Jhun Jhunwala, the applicant. The dealer had maintained during the said year roker, ledger account, nakal bahai, hath ba....

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....ribunal was not believed by the Tribunal mainly on the ground that the survey note dated 31st July, 1978, had been signed personally by the dealer himself and the explanation which is now sought to be furnished at the stage of assessment is not credible. The second reason stated by the Tribunal for rejection of the account books was that the explanation which was sought to be furnished at the time....

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....nce of the aforesaid brother of the assessee and that the survey note contains the signature of Deoki Nandan and not of the dealer. In this view of the matter the Sales Tax Tribunal is in error in its finding that the survey note was signed by the assessee himself, and, therefore, the Tribunal has drawn on erroneous conclusions which are not warranted by law. I have heard Sri Pradeep Kumar Agra....

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.... Sales Tax, U.P. 1979 UPTC 1312, to the effect that if explanation is not furnished to the surveying officer but is furnished at the time of assessment, the same cannot be brushed aside if there is no other material on which the account books could be rejected. In the present case also I find that none of the authorities have anywhere recorded any other finding for the rejection of the accounts. T....