1992 (11) TMI 270

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....d against the order dated June 9, 1989, passed by the Sales Tax Tribunal, Meerut Bench II, Meerut. The assessment year in question is 1976-77. 2.. The applicant deals in centrifugal pump, electric motors and diesel engine and their parts and accessories. The applicant submitted return. The Sales Tax Officer rejected the account books submitted by the applicant and assessed the applicant on the ....

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.... books are rejected, the assessing authorities were bound to consider the taxable turnover on the basis of the material evidence produced before them and only thereafter the assessing authorities should arrive at a conclusion and make best judgment assessment. He has placed reliance on Agarwal Plastic Industries, Modi Nagar, Ghaziabad v. Commissioner of Sales Tax 1989 UPTC 1281 and Agarwal Plastic....

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....sion of the learned counsel for the applicant is that the assessee was entitled to the exemption on the purchase of electric motors. They were locally purchased. The Tribunal did not grant the exemption for the reason that the applicant had supplied electric motors to the Government departments in pursuance of a contract for sale of centrifugal pumping sets. The contract was to supply pumping s....