1988 (3) TMI 445

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....x Act (hereinafter referred to as "the Act"). 2. - M/s. Jai Hind Brick Works, Dilari, (for short "the assessee") was dealing in the manufacture and sale of bricks in the assessment year 1978-79. On rejection of the assessee's account books, assesement for the year in question was made on best judgment. According to the assessee it operated its kiln in the second season bet....

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....n for making sales at such a low rate. Rejecting the selling rate disclosed by the assessee the taxable turnover was determined by adopting a rate of ₹ 120/-per thousand bricks, which was also the rate either shown by other dealers themselves or adopted by the Sales Tax authorities in other similar cases. The gross production of bricks manufactured by the assessee during the year was determi....

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....vited to a decision of the Tribunal in Appeal No. 116 of 1982 relating to the assessment year 1977-78 in the assessee's own case, in which the following statement appears : ".........In the previous year the A. C. J. has fixed production of one round in 35 days." Elsewhere in that order it is again observed : "On the basis of one round in 35 days the production comes to 1,5....