1989 (1) TMI 324

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.... a result of survey dated 24th July, 1982 the account books of the assessee were rejected and a best judgment assessment was made. On appeal, the Assistant Commissioner (Judicial), however, accepted the book version of the assessee and allowed the appeal. Aggrieved, the Commissioner of Sales Tax filed second appeal before the Sales Tax Tribunal which has been allowed by the impugned order dated....

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.... in the account books. The Tribunal has found that non-mention of the aforesaid amount of payment casts a serious reflection on the veracity of the account books and the Tribunal has, therefore, held that the account books, so produced by the assessee, were not maintained in the regular course of business. A further finding of fact has been recorded by the Sales Tax Tribunal that the account books....

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....ages were given by the assessee, the Sales Tax Tribunal was of the opinion that the account books did not show the correct extent of the business. The Tribunal also found that there was suppression of 400 quintals of rice till the month of May, 1982 that is for two months. In this situation, I am of the opinion that the Tribunal was right in holding that the account books could not be relied upon ....