1990 (8) TMI 385

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....URS, J.-Of the several questions formulated in this sales tax revision petition, Mr. Katageri, learned counsel for the petitioner, has addressed arguments before us pressing question No. 2. It is as follows: "Whether, on the facts and in the circumstances of the case, the Tribunal was justified in relying upon the electricity consumption for estimating the turnover of groundnut oil and groundnu....

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....-cake or the groundnuts did not exist at all or if they did exist they denied having purchased or sold groundnut to him or purchased oil-cake for him. In that circumstance rejecting the books of accounts he made an estimate for the relevant year depending on the electrical energy consumed by the oil crusher installed at the assessee's oil mill at Maddur. The assessing authority also viewed with su....

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.... question of law which we have extracted earlier in the course of this order. 3.. The assessee is the owner of oil mill which apparently has a crusher operated by electrical energy is not in dispute. It has come in the course of the orders of the first appellate authority as well as second appellate authority that the assessee had claimed that the consumption of electrical energy could not be a....

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.... 4.. However, Mr. Katageri relied upon a decision of Division Bench of the Andhra Pradesh High Court in the case of Raja Pullaiah v. Deputy Commercial Tax Officer [1969] 24 STC 90. In the said case the learned Judges, disposing of the writ petition in which the assessee had challenged the correctness of the estimate made on the basis of the consumption of the electrical energy, ruled that when te....