2003 (4) TMI 55

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....llowing revised questions are submitted stating that following substantial questions of law involved: "1. Whether it is correct to reject the books of account under section 145 of the Act and estimate the sales when the parties to whom sales were made were registered sales tax dealers, who had issued sales tax declaration form (Form No. 17) meaning thereby they exported the goods and when full ....