1991 (1) TMI 403

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... facturer of bricks. According to the assessee it is the first year's production by the assessee and his account books have wrongly been rejected by the authority below. According to the assessee the account books have been rejected first on the ground of survey dated February 25, 1983 and secondly on the basis of the disclosed capacity of 4.5 lacs which was found at the time of survey dated June 1 .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... the Tribunal's order will go to show that the assessee had moved an application to the authority concerned on January 21, 1983. According to him due to the rains melting of kachcha bricks and fukai has been closed. The bhatta has been started again on March 22, 1983. The Tribunal has mentioned in its order that at the time of survey one Aijaj Ahmad, partner, was found present and he did not disclo .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ry 19, 1983 to February 21, 1983 and the other bhattas of this area remained closed during this period on account of rains. Thus from the materials placed on records, it is apparent that the bhatta of the assessee remained closed from January 19, 1983 to February 21, 1983 and the finding of the Tribunal on this point and the rejection of the account books by the Sales Tax Tribunal on this ground c .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... lacs and rejecting the account books on that ground. The only contention of the learned counsel for the assessee is that on account of the less production of the first class bricks as given by the assessee, the account books have been rejected. According to the assessee it is the first year of his business and on account of dampness in the earth the production of the first class bricks could not b .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... not have been rejected by the authority below on the basis of the survey dated February 25, 1983 and the firing period disclosed at 70 days is to be accepted. The account books could not have been rejected on the ground of non-production of first class bricks to the extent of 60 per cent. In view of these findings the case will have to go back to the Tribunal for deciding the case in view of the o .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X