1986 (11) TMI 356

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....sed by the Sales Tax Tribunal for the assessment years 1977-78 and 1978-79. A perusal of the impugned order passed by the Tribunal, however, shows that the account books for both the years were rejected on the basis of survey dated 4th September, 1977 which was adverse to the dealer inasmuch as at the time of survey 100 quintals of iron was found whereas in the stock register on the said date only....

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....stion of estimate of turnover, there is no error of law involved in the same. Under the circumstances there is no merit in the revision filed by the dealer for the assessment year 1977-78. As far as the assessment year 1978-79 is concerned there is no adverse survey. In this year although the Assistant Commissioner (Judicial) has in his order dated 29th July, 1982, referred to the survey dated ....

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....1973 UPTC 146 and Gulab Chand Jain v. Commissioner of Sales Tax 1982 UPTC 143. The first two decisions are Division Benches of this Court and are binding on me. No other material of any kind whatsoever has been pointed in the impugned order by the Sales Tax Tribunal for rejection of the account books for the assessment year 1978-79. I find that the contention raised on behalf of the dealer for the....