1980 (11) TMI 163

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....s arising out of common order passed by Additional Judge Revision Sales Tax. The assessee is brick kiln owner. It maintained pathi, bharai, stock, brick and coal and daily sale register. It also maintained cash memo and coal purchase vouchers. The assessing authority however rejected its accounts books for 1972-73 and 1975-76 because the assessee did not maintain cash books and ledger. In appeal t....

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....er of revising authority the reason given by him that accounts books of assessee could not be believed because it did not intimate firing period cannot be accepted as relevant consideration for determining whether account books maintained by assessee were in accordance with law. If from various registers maintained by assessee the sale and purchase of bricks was verifiable its accounts books could....