1969 (12) TMI 95

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..... the sales turnover of Rs. 1,56,704. The Commercial Tax Officer did not accept the turnover on various grounds. He rejected the accounts in this regard on six grounds enumerated in the assessment order, and then made an assessment to the best of judgment determining the turnover at Rs. 2,20,000. On appeal, the Deputy Commissioner reduced it to Rs. 1,72,374. What the Deputy Commissioner did was that .....

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..... ry low and it was shown to be only 18 per cent. There is also a reference regarding the passengers from Mangalore to Bombay by road taking their meals in the hotel. It is clear from these reasons that the assessing authority has depended mostly on the working rule of 1 1/2 times of the purchase turnover in order to reject the accounts relating to the sales turnover and make a best of judgment asse .....

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..... to reject them on the ground that certain purchases were not supported by vouchers and that the quantum of sales fell below the test prescribed by the working rule mentioned above. 4.. For the above reasons, the authorities were not justified in rejecting the sales turnover returned by the assessee. We, therefore, set aside the order of assessment made against the petitioner and direct the Comme .....

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