1993 (2) TMI 282

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....nvolved in this revision is whether the authorities below, including the Sales Tax Appellate Tribunal, were justified in holding that the petitioner was guilty of suppression of turnover of sales and purchases of articles while dealing in cooked food in the name and style of M/s. New Dwaraka Lunch Home at Kakinada. It has been found as a fact by the authorities below that as compared to the return....

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.... H.M. Abdulali [1973] 32 STC 77 and in holding that on the basis of one day's inspection where the suppressed sales could be detected, estimate could be made for the whole year. 2.. Reliance placed by the learned counsel for the petitioner on a decision of this Court in Padmavathi Paddy and Rice Co. v. Assistant Commissioner of Commercial Taxes [1971] 27 STC 30 for the proposition that some oth....