1976 (9) TMI 59

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..... ler but they could not find the account books at the time of their visit. It was reported by the dealer to them that the account books were with the accountant. Keeping that fact in view, the assessing authority enhanced the sales to the tune of Rs. 1,000 pr quarter out of which 10 per cent was allowed as tax-free sales and the remaining was held taxable at 5 per cent. The assessing authority did .....

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..... It is pertinent to note that neither the Inspecting staff nor the assessing authority directed the dealer to produce the account books at any date and time fixed by them. Unless the returns submitted were found incorrect and incomplete, it does not appear just and proper to enhance the turnover arbitrarily. 3. For the reasons stated above, I allow the appeal and delete the enhancement. In other .....

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