1991 (1) TMI 406

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.... revisions, the same are being disposed of by this consolidated judgment. Revisions Nos. 493 and 494 of 1988 filed by the department relate to the assessment years 1967-68 and 1969-70, respectively, the revisions Nos. 831 and 832 filed by the assessee also relate to the assessment years 1967-68 and 1969-70, respectively. During the assessment years in question the assessee carried on business i....

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.... revisions is that the said ratio fixed by the Tribunal in the impugned orders is erroneous. I have heard learned counsel for the parties. I find that the Sales Tax Tribunal has in the impugned orders also made a mention of the fact that so far as the sales of the assessee in the assessment years 1965-66 and 1966-67 are concerned the same had been accepted by the Sales Tax Officer himself and t....

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....that the contentions raised on behalf of the assessee are not liable to be accepted in the absence of necessary materials from the account books of the assessee. These observations and findings recorded by the Sales Tax Tribunal are, therefore, erroneous in law inasmuch as there was evidence and necessary materials produced at the level of even Sales Tax Officer in support of the contentions raise....

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....ort the contentions raised by the assessee before the Sales Tax Tribunal. A bare perusal of the impugned orders passed by the Sales Tax Tribunal reveals that no reference at all has been made either to the said documents or to the said lists or materials so produced before the Sales Tax Tribunal, or even to the documents which were produced before the Sales Tax Officer concerned. In this view of t....