2008 (7) TMI 902

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....948 by a dealer carrying on the business of manufacturing of glass wares. The dispute relates to the assessment year 1994-95. The rejection of the account books is not disputed in the present revision. Shri Rakesh Kumar Garg, learned counsel appearing on behalf of the applicant submits that there is no material in the possession of the Department not to accept the disclosed turnover of coal dust.....

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....f the authorities below would show that nothing adverse with regard to turnover of coal was found by any of them. On the contrary, the assessing authority as noted above, found that there was no attempt on the part of the applicant to conceal the turnover of coal. In the absence of material to show concealment of turnover of coal dust, there was obviously no justification to enhance the turnover o....