1980 (9) TMI 288

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....s and as mentioned in the return ; secondly that the assessee had not issued any cash memo and lastly that the assessee did not maintain separate trading account of taxable and non-taxable goods. After rejecting the accounts the assessing officer estimated the net turnover at ₹ 1,70,000/-. 2. The assessee filed an appeal. The appellate authority confirmed the rejection of accounts but reduced that taxable turnover to ₹ 1,67,000/-. Not satisfied, the assessee took up the matter in revision. The Additional Judge (Revisions) accepted the assessee's contention in regard to the difference in the gross turnover as disclosed in the books and in the return. However because of the omission on the part of the assessee to issue cash m....

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....ned single Judge of this Court in Jamuna Das Nami Chand v. C.S.T., 1979 ATJ 144 : 1981 UPTC 96 in which omission to issue cash memos as required by : Section 8-A (3) as it existed earlier and has now been substituted by Section 8-A (4) is in itself held sufficient to justify rejection of accounts. It has been laid down in this case that in view of the phraseology of Section 8-A (3) it is not only that a dealer has to maintain his accounts as laid down in Section 12, but every registered dealer, who charges tax has to issue cash memos and credit memos as required by Section 8-A (3). It was further held that judicial notice of the fact that the assessee normally charge tax from every customers on sales effected by them can be taken. There is ....