1996 (1) TMI 416

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....958 for calling the reference from the Board of Revenue on following two questions which have been framed by the assessee which read as under: 1.. Whether, under the facts and circumstances of the case, the Tribunal is justified in upholding the best judgment assessment made by the assessing authority under section 18(4)(d) of the Madhya Pradesh General Sales Tax Act, 1958, whereas the accounts....

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....ssed for the said period by the Sales Tax Officer by his order dated May 31, 1983 whereby the gross turnover was determined at Rs. 7,53,154 as against Rs. 6,70,562 shown and taxable turnover at Rs. 86,776 as against Rs. 5,933 shown. 3.. Aggrieved against this order, appeal was filed by the applicant before the Deputy Commissioner of Sales Tax, Chhindwara, challenging the determination of the en....

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....ales Tax (1983) 16 VKN 182, where the Lordships have held that when details of the extraction, sawn, manufacture were not maintained and the accounts are rejected, then a formula of 1½ times of timber purchased is to be taken as justified for determining the turnover. Relying on this decision, the Additional Commissioner of Sales Tax directed the Sales Tax Officer to effect the necessary re....

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....d the learned counsel for the parties. 5.. Both the questions which have been framed are purely the questions of fact and no question of law is involved. The Board of Revenue has rightly rejected the application for making the reference on two aforesaid questions. The assessee has not kept the proper accounts. He was given opportunity to produce the record but he could not satisfactorily exp....