1989 (3) TMI 396

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....ion under Section 11 of the U. P. Sales Tax Act (hereinafter referred to as the Act) is directed against the judgment dated 27-3-1987 passed by the Sales Tax Tribunal, Saharanpur Bench, Saharanpur, relating to assessment year 1979-80. 2. The assessee-applicant was carrying on. business of manufacture and sale of bricks in the assessment year in question- Books of account of the assessee were re....

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....e me in the present revision is "whether on the facts and circumstances of the case the rejection of books of account on the ground of non-production of books of accounts at the time of survey is legally justified." Learned Counsel contended that the books of account of the assessee were rejected solely on the ground that they were rot produced at the time of five surveys conducted during the asse....

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....ties should also record a finding that the books of account were not produced at the time of survey by the assessee with an ulterior motive to evade the tax. I have carefully perused the order passed by the Tribunal and I find that there is not a whisper that the assessee was found present at the time of survey and he did not produce the books of account. Nor there is any further finding to the ef....