1985 (2) TMI 236

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..... assessment year 1979-80. The respondent-assessee carried on business in manufacture and sale of crockery. Book version was not accepted for the said year. Best judgment assessment was passed on the inter-State sale by the Sales Tax Officer. The assessee feeling dissatisfied preferred first appeal. The appeal filed by the assessee was allowed and the book version was accepted. The Commissioner .....

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..... and unless a suppression is found in the inter-State sale, the mere fact that the books of account of the assessee have been rejected under the U.P. Sales Tax Act is no ground for rejecting the books of account under the Central Sales Tax Act also. The revision is wholly devoid of merits and is accordingly rejected. However, the parties shall bear their own costs. - - TaxTMI - TMITax - CS .....

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