TMI Blog1983 (1) TMI 225X X X X Extracts X X X X X X X X Extracts X X X X ..... tels (P.) Ltd. v. Sales Tax Officer [1983] 53 STC 83 which we need not repeat, we quash the impugned order imposing penalty and thereby preventing the refund to which the petitioner is legitimately entitled. We are quashing the penalty imposed because we are of the view that the penalty has been imposed for no other reason than to somehow prevent refund to which the petitioner had become entitle ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Commissioner (Judicial) who confirmed the rejection of the account books by the Sales Tax Officer but reduced the turnover determined by the Sales Tax Officer. On further appeal, the Tribunal upheld the rejection of the account books but reduced the turnover. Aggrieved, the assessee has filed the present revision. The learned counsel for the assessee submits that there was no ground on which ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the Tribunal or the Assistant Commissioner (Judicial) that the purchases and sales were not verifiable. The last ground for rejecting the account books was that the assessee had deliberately under-estimated the capacity at 3,50,000 bricks whereas it was 4,50,000 bricks as found by the Survey Officer who visited the kiln on 10th October, 1977. The Tribunal held that the capacity was under-est ..... X X X X Extracts X X X X X X X X Extracts X X X X
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