1987 (10) TMI 370

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..... les-tax Authorities and the assessment was framed on an estimated turnover. In doing so, a number of factors were taken into consideration. The assessee got some relief from the first appellate authority, in quantum of turnover. Against that order, both the Revenue and the assessee went up in second appeal before the Sales-tax Appellate Tribunal but both the appeals were dismissed by a consolidated order. The assessee has now come up in revision. 3. The learned Counsel for the assessee contends that account books of the assessee were wrongly rejected and in the alternative, the estimated turnover determined was excessive. 4. I have heard the learned counsel for the parties. 5. As on consideration of alternative submissions, I am in .....

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..... filed its explanation for closing the firing temporarily. Without considering the explanation on merits, the first appellate authority, as stated earlier, adopted the firing period as 165 days. The Sales Tax Appellate Tribunal confirmed this finding without anything more, although the assessee disputed the arbitrary action of the first appellate authority in rejecting its claim. 8. As seen earlier, the only ground for not accepting the firing period was that no intimation to that effect had been sent. The learned Standing Counsel appearing for the Revenue, could not point out any provision or rule which required the assessee to such an intimation to the assessing officer. In absence of any such legal obligation, the assessee's claim .....

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..... easurements of the brick kiln were taken. Details of these measurements have been set out in the assessment order. The measurements recorded on these two occasions were not identical. However, taking the measurement of later survey, into account, the assessing officer adopted the capacity of the brick kiln at seven lacs of bricks which was confirmed by the Sales-tax Tribunal. 13. The learned counsel for the assessee placed before me a copy of the assessment order for the immediately succeeding year, namely, 1980-81. From this it is evident that during that year measurements of the brick kiln were again taken. These measurements tally with the measurements which were earlier ignored by the Sales-tax Officer in the assessment year in dispu .....

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