1996 (1) TMI 441

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....red to as "the Act" and is directed against the order of the Sales Tax Tribunal, Gorakhpur passed in Second Appeal No. 1387 of 1986. 2. Heard learned Counsel for the assessee and the Standing Counsel for the respondents. The dispute pertains to the assessment year 198l-82. During that year the assessee dealt in purchase and sales of electrical goods. Upon the rejection of the account bo....

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....on that the assessee was found importing electrical goods without Form-31 and that was one of the reason for which the rejection of the account books was maintained. The gross turnover of purchase disclosed during the year was to the tune of ₹ 6,00,000/- while the purchases from outside the State were shown at ₹ 96,000/-. The learned Counsel for the assessee stressed that first appella....

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.... However, where the order of any inferior authority is being reversed, the least that is expected is that the view which found favour with the inferior authority, should be met by the authority interfering with the order appealed against. The past history of an assessee has always been held to be a relevant consideration in estimating the turnover of a given case. In the instant case the Sales Tax....