1991 (1) TMI 406

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..... 88 filed by the department relate to the assessment years 1967-68 and 1969-70, respectively, the revisions Nos. 831 and 832 filed by the assessee also relate to the assessment years 1967-68 and 1969-70, respectively. During the assessment years in question the assessee carried on business in kerosene oil and mobil oil, etc. As a result of rokar bahi and certain other documents seized in various .....

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..... arned counsel for the parties. I find that the Sales Tax Tribunal has in the impugned orders also made a mention of the fact that so far as the sales of the assessee in the assessment years 1965-66 and 1966-67 are concerned the same had been accepted by the Sales Tax Officer himself and the sales of the assessee for the subsequent assessment years 1970-71 to 1972-73 have been accepted by the revis .....

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..... materials from the account books of the assessee. These observations and findings recorded by the Sales Tax Tribunal are, therefore, erroneous in law inasmuch as there was evidence and necessary materials produced at the level of even Sales Tax Officer in support of the contentions raised by the assessee and the same have been wholly omitted to be considered by the Sales Tax Tribunal and necessar .....

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..... passed by the Sales Tax Tribunal reveals that no reference at all has been made either to the said documents or to the said lists or materials so produced before the Sales Tax Tribunal, or even to the documents which were produced before the Sales Tax Officer concerned. In this view of the matter I find sufficient force in the contentions raised on behalf of the assessee. Consequently, the conclu .....

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..... er is an old one and since all the relevant materials are already on record before the Sales Tax Tribunal, the Sales Tax Tribunal is directed to rehear the appeals afresh after going through the various documents filed before it as well as before the assessing authority concerned and also the account books of the assessee and decide the controversy involved in these cases by a reasoned order as ex .....

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