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1996 (9) TMI 564
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....r 1981-82. The assessing authority found from the check-post declarations that the dealer had purchased goods worth Rs. 7,75,187.11 from various traders at Coimbatore and did not account for the same in its account books. The assessing authority considered the matter and came to the conclusion after rejecting the accounts on estimation as regards unaccounted sale by its order. The first appellate ....
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....eclarations. 2.. Added to this position, the Tribunal, as the second fact-finding authority, has also confirmed the factual conclusions with regard to the entry of the goods as per the data available from the check-post declarations. 3.. The learned counsel urged that there was a demand for cross-examination of the concerned witnesses. 4.. Reading the three judgments and hearing the learn....