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TMI Blog1996 (1) TMI 416X X X X Extracts X X X X X X X X Extracts X X X X ..... the assessee which read as under: 1.. Whether, under the facts and circumstances of the case, the Tribunal is justified in upholding the best judgment assessment made by the assessing authority under section 18(4)(d) of the Madhya Pradesh General Sales Tax Act, 1958, whereas the accounts have been maintained in accordance with the provisions of section 26 of the said M.P. General Sales Tax Act? ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rmined at Rs. 7,53,154 as against Rs. 6,70,562 shown and taxable turnover at Rs. 86,776 as against Rs. 5,933 shown. 3.. Aggrieved against this order, appeal was filed by the applicant before the Deputy Commissioner of Sales Tax, Chhindwara, challenging the determination of the enhanced turnover. During the pendency of the appeal, the case was taken up in revision by the Additional Commissioner o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... not maintained and the accounts are rejected, then a formula of 1 times of timber purchased is to be taken as justified for determining the turnover. Relying on this decision, the Additional Commissioner of Sales Tax directed the Sales Tax Officer to effect the necessary recovery and take steps for penalty. Aggrieved against the said order, the assessee preferred an appeal before the Tribunal. Th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... question of law is involved. The Board of Revenue has rightly rejected the application for making the reference on two aforesaid questions. The assessee has not kept the proper accounts. He was given opportunity to produce the record but he could not satisfactorily explain the position. The Additional commissioner of Sales Tax has rightly applied the ratio of Krishna Saw Mills' case (1983) 16 V ..... X X X X Extracts X X X X X X X X Extracts X X X X
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