1993 (7) TMI 316

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....m. It is a registered dealer under the Kerala General Sales Tax Act, 1963. It deals in rubber. The respondent is the Revenue. We are concerned with the assessment year 1980-81. For various reasons stated in the order of assessment dated March 19, 1984, the books of accounts and returns were rejected. A best judgment assessment was made. The assessee reported a taxable turnover of Rs. 37,53,241.10.....

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....titioner assails the order of the Sales Tax Appellate Tribunal as erroneous in law. 2.. We heard counsel. 3.. No serious plea was made for acceptance of the accounts. During surprise inspections of the business place on October 7, 1980 and January 16, 1981, substantial discrepancies in stock were found. The purchase bills were found to be defective. The sale invoices were not serially machin....

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....hree delivery notes, mentioned above, as unaccounted sales. The assessee pleaded that the delivery notes were lost. The assessing authority took the view that this plea is unsustainable for more reasons than one. The destruction or loss of the delivery notes was not intimated to the assessing authority in time. No police case was registered against the persons responsible. The duplicate copies of ....