1986 (2) TMI 317

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....Act) is directed against the judgment dated 21st September, 1985, passed by the Sales Tax Tribunal, Saharanpur, relating to assessment year 1978-79. The assessee deals in foodgrains, gur; khandsari, oil-seeds, etc. Books of account of the assessee were rejected by all the three authorities and best judgment assessment was passed. I have heard Sri Rakesh Ranjan Agarwal, learned counsel for the a....

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....amount Trading Corporation, Moradabad v. Commissioner, Sales Tax [1976] 38 STC 389; 1976 UPTC 245 and I am in full agreement with the said decision that the mere fact that the assessee did not co-operate with the surveying officer at the time of survey could not by itself be a ground for rejecting the books of account. The other factor which has been taken into account is that there was shortage i....