1991 (1) TMI 402

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..... sessee filed appeal before the Assistant Commissioner (Judicial). The Assistant Commissioner (Judicial) allowed the appeal and accepted the turnover as disclosed by the assessee even after rejecting the account books. Against the order of the Assistant Commissioner (Judicial), the Commissioner, Sales Tax, U.P., went in appeal before the Sales Tax Tribunal and the Sales Tax Tribunal allowed the appeal and set aside the judgment of the Assistant Commissioner (Judicial). Aggrieved against that order, the assessee has come up in revision and has challenged the correctness of the order passed by the Sales Tax Tribunal. Learned counsel for the applicant and the learned Standing Counsel on behalf of the Commissioner, Sales Tax, U.P., have been .....

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..... unal the stock register was found written up to September 8, 1982, at the time of survey. The explanation which was given by the assessee was rejected. This Court is not concerned as to whether the explanation was rejected or not, because even if it is assumed that account books are rejected on the basis of survey dated September 18, 1982, even then it has to be seen as to whether the turnover disclosed by the assessee has to be rejected or not? The finding of the Tribunal on this point cannot be sustained because the finding of the Assistant Commissioner (Judicial) was based on the case law of this Court. The view of this Court has been that even if the account books are rejected, the turnover disclosed by the assesses. should not always .....

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..... as the number of the semi-finished containers. When such was the case, the assessee was not bound to disclose the number of semi-finished containers as has been mentioned by the Tribunal. The Tribunal was not justified in coming to the conclusion that the assessee has not disclosed the total number of fully manufactured tin containers on the date of survey. The assessee was only bound to disclose the fully manufactured tin containers at the time when he was asked to furnish this information. He was never asked to furnish the information as to how many tin containers were manufactured at the end of the day. This figure of total manufactured tin containers during the day was found in the stock book of the assessee as will be apparent from the .....

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