1994 (1) TMI 261

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....order dated August 18, 1988, passed by the Sales Tax Tribunal, Varanasi, whereby it dismissed the assessee's second appeal for the assessment year 1967-68. I have heard learned counsel for the revisionist and the learned Standing Counsel. The assessee deals in the purchase of oil seeds and production of oil. His books of account were not accepted and the turnover of purchase of oil seeds and....

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....rchase and sale, and the dealer did not maintain any manufacturing account. Learned counsel for the revisionist pointed out that in this case the first assessment was made on December 30, 1971, which was set aside by the Assistant Commissioner (Judicial) vide order dated August 23, 1972. A fresh assessment was made on August 24, 1979, which was again set aside by the first appellate authority vide....

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....aside and cannot be relied upon now. Reliance was placed on Ganesh Jewellers v. Commissioner, Sales Tax [1987] 66 STC 259 (All.); 1987 UPTC 1004, in which it was held that nonmaintenance of purchase vouchers, absence of addresses of the sellers, nonmaintenance of stock register, non-preservation of challans for taking the goods out of the city and non-verifiability of the accounts of the dealer....