1975 (8) TMI 110

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..... and in the circumstances of the case, the Tribunal had material to estimate the current consumed for sawing timber? and (2) Whether, on the facts and in the circumstances of the case, was the Tribunal justified in relying on the current consumption for estimating the turnover in the oil mill?" 2.. The petitioner is a dealer registered under the Sales Tax Act. He has an oil mill where copra is crushed. The petitioner also undertakes sawing of timber. He has only a common meter in the mill for recording the current consumption, In respect of the assessment year 1969-70 the Sales Tax Officer rejected the accounts submitted by the petitioner and estimated the turnover in the oil mill on the basis of consumption of current. Admittedly, the t .....

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..... energy in this case to crush one quintal of copra." On further appeal by the assessee before the Tribunal, it was held that the finding of the officer in regard to the rate applied for the consumption of current in respect of timber was correct. The Tribunal thus held that 12 units of current were required for sawing one candy of timber in the instant case. The Tribunal further upheld the finding of the Appellate Assistant Commissioner that 11 units of current were required for crushing one quintal of copra in the instant case. 3.. The assessee contends before us that the Tribunal did not have sufficient material to estimate the current consumed for sawing timber, and that the Tribunal was not justified in relying on consumption of curre .....

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..... the Tribunal. It cannot, therefore, be contended that the Tribunal has either decided erroneously or failed to decide any question of law in upholding the finding of the Sales Tax Officer as regards consumption of current for sawing timber. 7.. In the absence of correct and proper accounts, it is not possible for the Sales Tax Officer to find out precisely the suppressed turnover. He could only make an estimate of the suppressed turnover on the basis of materials available to him. This court will not question the estimate made by him unless it is arbitrary and has no nexus with the facts discovered. As the Supreme Court has held in Commissioner of Sales Tax, Madhya Pradesh v. H.M. Esufali H.M. Abdulali[1973] 32 S.T.C. 77 (S.C.). : "... .....

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