1987 (1) TMI 460

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....Tax Tribunal, Meerut Bench, Meerut. During the assessment year 1981-82 the appellant dealt with jharu and chatai, etc. On the basis of adverse survey dated 12th August, 1981, the Sales Tax Officer rejected the book version of the turnover and made a best judgment assessment. Both the authorities below have affirmed the aforesaid action of the Sales Tax Officer. Aggrieved against the same the asses....

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....the assessee regarding illness. The second ground for rejection of account books was that the assessee had business in ex-U.P. chatai and neither sale nor purchase nor turnover in respect thereof had been shown. Having perused the impugned order passed by the Sales Tax Tribunal, I am of the opinion that there is no error of law involved in the same as regards its finding of rejection of account bo....

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....s Tax Officer as well as by both the appellate authorities below is that the jharus are taxable as unclassified items. In my opinion, if loose seenk is bundled up in the form of jharu, it will still retain its character as "seenk" and will be covered by the notification in question. To my mind, the Sales Tax Tribunal is in error in holding that the jharus which are composed of "seenk" are unclassi....