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TMI Blog1976 (5) TMI 90X X X X Extracts X X X X X X X X Extracts X X X X ..... ion of accounts and the best judgment assessment were permissible for the alleged non-compliance of rule 72(2), within the meaning and scope of section 12 of the U.P. Sales Tax Act? (2) Whether, on the facts and in the circumstances of the case, the articles sold by the petitioner were rightly taxed as motor parts at 10 per cent in 1968-69. If not, what should have been the appropriate rate appl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed that the account books could not be rejected for non-compliance with rule 72(2) of the Rules framed under the U.P. Sales Tax Act. He has placed reliance on Devi Charan Sri Mohan Dass v. Commissioner of Sales Tax, U.P.(1) The Judge (Revisions) accepted the contention of the assessee that the account books could not be rejected merely because the assessee's account books were rejected by the inco ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... re maintained not only in an intelligible form but also in a manner to inspire confidence about their authenticity. But the mere fact that the dealer did not maintain his account books as required under rule 72(2) does not render him liable for a best judgment assessment. We, therefore, agree with the principle of law enunciated in Devi Charan Sri Mohan Dass v. Commissioner of Sales Tax[1974] 33 S ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , for instance bulb, rexine, springs, etc., which are used both as spare motor parts and which can be used otherwise as well. In every case, it shall have to be affirmatively established by the assessee if he desires not to be covered by the notification issued under section 3-A that the goods are such that they are also used for purposes other than parts of motor vehicles. The liability to be tax ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... what we have stated above, our answer to the first question is in the negative in favour of the assessee and against the department and the answer to the second question is in the affirmative against the assessee and in favour of the department. In view of the divided success of the parties, they shall bear their own costs. Reference answered accordingly. - - TaxTMI - TMITax - CST, VAT & ..... X X X X Extracts X X X X X X X X Extracts X X X X
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