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1981 (11) TMI 193
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....manufacturer of oil engine parts, oil engines and water pumps, has assailed the order relating to his assessment under the U. P. Sales Tax Act for the year 1973-74. The books of accounts of the applicant were rejected by the Assessing Authority, which was upheld by the Assistant Commissioner (Judicial), Sales Tax as well as the Sales Tax Tribunal. The ground for rejection, which eventually commend....
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....Commissioner of Sales Tax v. Girja Shanker, 1981 UPTC 912 and M/s. Delite Engineering Co. v. Commissioner of Sales Tax, 1981 UPTC 959). 4. No abnormal circumstances appear on the record of this case to hold that the applicant's disclosed turnover ought not to have been accepted. 5. The revision succeeds in part. The order of the Tribunal upholding the rejection of the books of accounts o....