1989 (2) TMI 389

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....nafter referred to as "the Act") is directed against the order dated May 6, 1987, passed by the Sales Tax Tribunal, Faizabad Bench Camp, Allahabad, relating to the assessment year 1980-81. The assessee was carrying on the business of kirana, masala, agarbathi, oil-seed, etc., during the assessment year in question. Books of account of the assessee were rejected on the basis of survey dated July....

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....ri V.M. Sahai, learned counsel appearing for the Commissioner of Sales Tax, U.P. Learned counsel for the applicant could not assail the rejection of books of account by the Tribunal but only confined his argument to the estimate of the turnover. He contended that though the Tribunal allowed the appeal of the assessee in part but enhanced the taxable turnover fixed by the Assistant Commissioner (Ju....

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....finding that in spite of rejection of books of account the turnover disclosed by the assessee regarding tilhan and agarbathi, etc., should not have been increased by the assessing authority but no relief has been granted by the Tribunal. I have carefully perused the order of the Tribunal. It is true that the Tribunal has recorded a categorical finding that the taxable turnover regarding tilhan, ag....