1986 (1) TMI 373

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....against the judgment dated September 20, 1985, passed by the Sales Tax Tribunal, Varanasi, relating to assessment years 1976-77 and 1977-78. Since both the revisions arise out of a common order, they are being disposed of by a common judgment. The assessee carries on the business of purchase and sale of matches. The books of account of the assessee for the years in question were rejected by all t....

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.... 1977, one truck match box was purchased for which Rs. 1,850 were paid as transportation charges but no cash memo was issued. The explanation of the assessee was that since the munim was not present, the entries in respect of that purchase were not made in the books of account. The other reason for rejecting the books of account is that on survey dated September 30, 1977, the assessee had disclose....