9911796707
TMI Blog2008 (7) TMI 915X X X X Extracts X X X X X X X X Extracts X X X X ..... erusal of the assessment order would show that the account books were rejected by the assessing authority principally on three grounds. Firstly, there was difference in between the return version and the book version. Secondly, shortage of 16.31 quintals rice could not be explained. Thirdly, the dealer has not maintained the account books in respect of straw. As regards the difference in between the return version and the book version, some explanation was given by the dealer and it was for the Tribunal either to accept it or reject it. Without dealing with the said explanation, the Tribunal was not justified in dismissing the appeals filed by the dealer. Non-consideration of the explanation show non-application of mind by the Tribunal. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the order passed by the Tribunal is justified? 3.. Whether in absence of any material on record the books of account of the applicant can legally be rejected? 4.. Whether in view of the facts and circumstances of the case, the order passed by the Tribunal is justified? 5.. Whether, on the facts and in the circumstances of the case, the Tribunal was justified in fixing sale of rice, i.e., superfine at Rs. 1,54,318 and imposed tax accordingly? 6.. Whether, on the facts and in the circumstances of the case, the Tribunal was justified in fixing sales turnover of rice at Rs. 3,50,880? Heard the learned counsel for the parties and perused the record. From the order of the Tribunal, it is difficult to find out the ground, if any, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed by the labourers for their domestic consumption to burn the fire, no adverse inference could be drawn, as the said commodity is not a taxable item and has not been taxed actually. As regards the difference in between the return version and the book version, some explanation was given by the dealer and it was for the Tribunal either to accept it or reject it. Without dealing with the said explanation, the Tribunal was not justified in dismissing the appeals filed by the dealer. Non-consideration of the explanation show non-application of mind by the Tribunal. Without entering into the merits of the contention as to whether the explanation furnished by the dealer was sufficient or not, it is desirable to restore the matter to the T ..... X X X X Extracts X X X X X X X X Extracts X X X X
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