1998 (8) TMI 556

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....re filed by the assessee since cross appeals filed by the Revenue and assessee were disposed of by the Appellate Tribunal. Both the revisions are, being disposed of by a common judgment. 3.. Inspections were conducted on the business premises of the revision petitioner on August 26, 1987, October 27, 1987 and December 9, 1987. On inspection made on August 26, 1987, the Sales Tax Officer found c....

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....pancy arose. Similarly, under item No. 21, 384 nips of S.D. rum was found short and 192 pints was found excess. The submission before us is that there are two nips in one pints and that if the entry of nips and pints are read correctly, then the quantity will tally. It is also submitted that from the shortage, no adverse inference can be drawn that there was any suppression of stock on the part....

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.... disturb the findings of the appellate authority. No serious error is pointed out by the Tribunal to reverse the decision of the appellate authority. Considering the explanation given by the petitioner and the nature of the discrepancies which are of trivial nature, we are of the considered view that though technically the book version of the petitioner could be rejected as the day book was not po....