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TMI Blog1972 (9) TMI 115X X X X Extracts X X X X X X X X Extracts X X X X ..... ales Tax, U.P., Lucknow v. M/s. B. M. Wood Works, Allahabad[1973] 32 S.T.C. 66; 1971 U.P.T.C. 145. (S.T.R. No. 124 of 1970 decided on 19th February, 1971), that wooden boxes made of chir are timber products. Following that decision, we answer the question in the affirmative, in favour of the department and against the assessee. There is no order as to costs. Reference answered in the affirmative. The judgment of the court was delivered by RAMANUJAM, J-The petitioner is a dealer in gingerly oil, castor oil, vanaspati, etc., and he reported gross and taxable turnovers of Rs. 3,26,766.99 and Rs. 83,913.24 respectively. The assessing officer, after a check of the accounts produced and after considering the anamath books recovered from the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e under section 34 of the Madras General Sales Tax Act. The Board of Revenue revised the order of the Appellate Assistant Commissioner and sustained the enhancement made by the assessing authority under the head, "suppressions". The reasons given by the Board of Revenue for sustaining the addition of the said Rs. 19,000 and odd were twofold: (1) That the Appellate Assistant Commissioner verified the entries in the anamath account books with reference to a book called thitta chittai maintained by the assessee and found that the entries in the anamath account books all tallied with the regular accounts of the assessee, but that the said thitta chittai was not produced at any earlier stage and that, therefore, no reliance should have been plac ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ugh the bills had been prepared as cash sales, actually the transactions were done on credit basis and the anamath book was kept only for the purpose of tracking those sales and for making the cash collections. This plea was accepted by the Appellate Assistant Commissioner, though it was rejected by the assessing authority. We are of the view that the slight inconsistency in the amounts involved cannot straightaway lead to the conclusion that the items of cash collections entered in the anamath account represent transactions different from the ones shown in the bills and entered in the regular accounts. On the facts of this case, we are inclined to agree with the view taken by the Appellate Assistant Commissioner that the facts are not suff ..... X X X X Extracts X X X X X X X X Extracts X X X X
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