1984 (2) TMI 361

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..... t and order of the Sales Tax Tribunal, Agra Bench, dated 15th October, 1982. 2. The dealer applicant carries on the business of manufacture and sale of account books and other stationery material. For the assessment year 1976-77 the dealer did not maintain account of manufacture as required under Section 12 (2) of the Act. The Assessing Authority rejected the account books of the dealer on this .....

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..... e learned counsel for the dealer. 4. The short question for consideration is whether the Tribunal had any material before it to enhance the turnover beyond the disclosed taxable turnover. The best judgment assessment could be made by the Tribunal having regard to the material which was available to it. The order of the Tribunal does not show how the best judgment assessment made by it is relate .....

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