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1987 (1) TMI 460

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..... and chatai, etc. On the basis of adverse survey dated 12th August, 1981, the Sales Tax Officer rejected the book version of the turnover and made a best judgment assessment. Both the authorities below have affirmed the aforesaid action of the Sales Tax Officer. Aggrieved against the same the assessee has filed the present revision. Sri R. C. Sharma, learned counsel appearing for the assessee, has .....

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..... ad business in ex-U.P. chatai and neither sale nor purchase nor turnover in respect thereof had been shown. Having perused the impugned order passed by the Sales Tax Tribunal, I am of the opinion that there is no error of law involved in the same as regards its finding of rejection of account books. The second contention raised on behalf of the dealer is that the "jharu" dealt with by the assess .....

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..... ified items. In my opinion, if loose seenk is bundled up in the form of jharu, it will still retain its character as "seenk" and will be covered by the notification in question. To my mind, the Sales Tax Tribunal is in error in holding that the jharus which are composed of "seenk" are unclassified items. If these jharus which are sold by the dealer are a bundle of seenks only then the same are cla .....

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