2004 (1) TMI 658

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....sessment year 1980-81. 2.. Dealer-opposite party was carrying on the business of country liquor. Dealer claimed that during the year under consideration, dealer had not sold Indian-made foreign liquor and had only sold country liquor. Assessing authority however, rejected the books of account and estimated the turnover of Indian-made foreign liquor at Rs. 1 lakh. Dealer filed appeal before Depu....

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.... was allowed and the turnover of molasses spirit has been exempted treating it as country spirit. Being aggrieved by the order, present revision has been filed. 3.. Heard Sri U.K. Pandey, learned Standing Counsel and Sri Bharat Ji Agrawal, learned Senior Advocate for the dealer/opposite party. 4.. I have perused the order of Tribunal and the authorities below. 5.. Before Deputy Commission....