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TMI Blog1979 (7) TMI 227X X X X Extracts X X X X X X X X Extracts X X X X ..... ct: "(1) Whether, under the facts and circumstances of the case, there is any material or evidence to justify the rejection of books of account by the learned Additional Judge (Revisions), Sales Tax? (2) Whether, under the facts and circumstances of the case, there is any material or evidence to justify the taxable turnover fixed by the Additional Judge (Revisions) at Rs. 4,37,010.30 for the yea ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f sutli and chatai made by the assessee was not shown. The Additional Judge (Revisions) affirmed the finding recorded by the appellate authority. If the finding of the appellate authority that the assessee did not disclose sale of chatai and sutli is upheld, the finding on rejection of the account books is unassailable. The statement of case submitted by the Additional Judge (Revisions) on this as ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of Sales Tax1976 A.T.J. 1; 1975 U.P.T.C. 724. and urged that rejection of account books for earlier and succeeding years furnished material for rejection of account books in the intervening year. The ratio of the case is not applicable to the facts of the case as except for survey in 1975 there is nothing to indicate that the assessee's account books for the succeeding year were rejected. Reliance ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f the assessee does not maintain any account book or the account books are found to be defective. But once the assessing authority found that the account books were maintained in detail and they did not disclose any discrepancy, the scope of inference and presumptions stood ruled out. The rejection of account books is not based on any material but on assumption. The finding therefore of the Additi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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