1993 (2) TMI 282

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..... justified in holding that the petitioner was guilty of suppression of turnover of sales and purchases of articles while dealing in cooked food in the name and style of M/s. New Dwaraka Lunch Home at Kakinada. It has been found as a fact by the authorities below that as compared to the returned turnover, the actual turnover of the petitioner was much more. That estimate was made on the basis of the .....

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..... d sales could be detected, estimate could be made for the whole year. 2.. Reliance placed by the learned counsel for the petitioner on a decision of this Court in Padmavathi Paddy and Rice Co. v. Assistant Commissioner of Commercial Taxes [1971] 27 STC 30 for the proposition that some other evidence is required in addition to what was found on a day's inspection, is of no avail for two reasons. .....

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