9911796707
TMI Blog1986 (11) TMI 356X X X X Extracts X X X X X X X X Extracts X X X X ..... passed by the Tribunal, however, shows that the account books for both the years were rejected on the basis of survey dated 4th September, 1977 which was adverse to the dealer inasmuch as at the time of survey 100 quintals of iron was found whereas in the stock register on the said date only 8 quintals of iron was shown. In this view of the matter it was submitted by the learned counsel appearin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s no merit in the revision filed by the dealer for the assessment year 1977-78. As far as the assessment year 1978-79 is concerned there is no adverse survey. In this year although the Assistant Commissioner (Judicial) has in his order dated 29th July, 1982, referred to the survey dated 27th August, 1978 but nothing adverse was found in the said survey. The Tribunal in its impugned order also fo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ision Benches of this Court and are binding on me. No other material of any kind whatsoever has been pointed in the impugned order by the Sales Tax Tribunal for rejection of the account books for the assessment year 1978-79. I find that the contention raised on behalf of the dealer for the assessment year 1978-79 has force. In my opinion it was not open to the Tribunal to reject the account books ..... X X X X Extracts X X X X X X X X Extracts X X X X
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