9911796707
TMI Blog1993 (2) TMI 315X X X X Extracts X X X X X X X X Extracts X X X X ..... he survey dated December 30, 1981. The rejection of the account books was sustained by the Tribunal. One of the questions that is canvassed in this revision is that the rejection of account books could not be legally sustained. I have heard learned counsel for the parties and in my opinion, the order of the Sales Tax Tribunal deserves to be set aside and the matter should be sent back for its re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tries in the stock register it was noticed that the stock register did not contain entries relating to stock to the extent of 20.89 quintals that were found recorded in the loose papers. Entries in the loose papers further revealed that the stock of superfine paddy as per the stock register was in excess of 8.90 quintals than that found recorded in the loose sheets. Before the Sales Tax Tribunal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y was also found in respect of the stock of rice found in bags. The order of the Sales Tax Tribunal is not very clear when it stated that the explanation regarding the difference found in respect of paddy and rice could be accepted, because loose paddy and rice had been written on the basis of approximate estimate. It does not make any mention of the stock found in bags. Learned counsel for the as ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uld not be sustained with regard to the entries contained in loose parcha. However, it may be noticed that according to the learned counsel the discrepancy of 20.89 quintals in the stock of common paddy was liable to be ignored having regard to heavy purchases of paddy made during the year and no adverse inference should have been drawn for that discrepancy. Since, I am of the view that the matt ..... X X X X Extracts X X X X X X X X Extracts X X X X
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