1987 (11) TMI 379

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....s of manufacture and sale of bricks. In the year 1980-81, the disclosed turnover of the assessee was rejected by the assessing authority as well as by the first appellate Court. In the second appeal, filed by the assessee before the Tribunal, the Tribunal after dealing with the various pleas raised on behalf of the parties recorded a finding that the account books could not be rejected on the grou....

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....ssee were rejected by the assessing authority were held to be insufficient, the tribunal should have allowed the appeal and directed the assessing authority to determine the turnover of the assessee on the basis of turnover disclosed by it. 5. In the result, the revision succeeds and is allowed. The order passed by the Sales Tax Tribunal dated 30-8-1986 is set aside and the matter is remanded bac....