2000 (8) TMI 1089

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....ribunal, Meerut Bench-I, Meerut, in Appeal No. 8 of 1988 relating to the assessment year 1981-82 has filed the present revision under section 11 of the U.P. Sales Tax Act, 1948. 2.. The facts of the case in brief are that the assessee-opposite party is a registered dealer under the provisions of the Act and is engaged in the business of gur, foodgrains, oil cake and salt, etc. For the assessment....

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.... the applicant submitted that in the survey made on November 17, 1982 certain loose papers numbering nine were seized which disclosed that the assessee-opposite party had been indulging in transaction outside its books of accounts. The said papers revealed the total transaction of Rs. 2,04,072.71. The Tribunal had held that the loose papers were not recorded in the books of accounts by the assesse....