1988 (1) TMI 335

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....f the Sales Tax Tribunal this revision has been filed. I have heard the learned counsel for the parties.   Only two points were canvassed before me by the learned counsel for the assessee, namely, whether there was any material on record to reject the account version of the assessee and resort to best judgment assessment. The second contention was whether the Tribunal was justified in saddling the assessee with the burden to prove that it had not imported any goods outside Uttar Pradesh. Taking the first contention, the account books of the assessee were rejected on very substantial grounds. The assessee's business premises were surveyed several times during the year when the account books were found defective and not being ma....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....on business outside its regular books by omitting to record all its sales and purchases made during the year. Section 12(1) of the Act requires that every assessee shall keep and maintain a true and correct account showing the value of the goods sold and bought by him and in case the accounts maintained in the ordinary course, do not show the same an intelligible form, he shall maintain true and correct account in such form as may be prescribed in this behalf. Under the said provision, therefore, the assessee was required to maintain a true account showing the value of goods sold and purchases made by him. The object of section 12(1) is that perusal of accounts should give true picture of assessee's business affairs to facilitate assessment....