TMI Blog1996 (9) TMI 515X X X X Extracts X X X X X X X X Extracts X X X X ..... account books should be accepted. On the facts of a particular case, it is for the assessing authority to consider along with other materials disclosed in the case, to what extent the account books can be relied on for determining the turnover. In normal circumstances, the rejection of account books call for the estimation of the turnover to the best of judgment of the assessing authority. Having ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Allahabad High Court rendered in S.T.R. No. 615 of 1980 dated May 7, 1981. The respondent-assessee carried on business in silver ornaments, utensils and scraps. For the assessment year 1974-75 he returned a total turnover of Rs. 1,74,948 which was enhanced to Rs. 10 lakhs by the Sales Tax Officer, but reduced to Rs. 5 lakhs in appeal by A.G. (J.). In further revision, the account books of the ass ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ptance of the account books of the assessee, since according to him the rejection of accounts was based on suspicion. 3.. The learned Judge of the High Court noticed that the assessee is a manufacturer and did not maintain any book as contemplated by section 12(2) of the Uttar Pradesh Sales Tax Act, 1948 (hereinafter referred to as "the Act") and so the account books were liable to be rejected. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... count books are rejected, the turnover has to be determined to the best of judgment of the assessing authority concerned. We are unable to uphold the view that a defect in non-maintenance of stock register is only technical and so the turnover disclosed in the account books should be accepted. On the facts of a particular case, it is for the assessing authority to consider along with other materia ..... X X X X Extracts X X X X X X X X Extracts X X X X
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