TMI Blog1986 (8) TMI 425X X X X Extracts X X X X X X X X Extracts X X X X ..... s, kalaunji, ramdana, dhania and fertilisers, etc. During the assessment year in question the business was carried on under the sole proprietorship of Sri Yadurish Rai Jhun Jhunwala, the applicant. The dealer had maintained during the said year roker, ledger account, nakal bahai, hath bahi, satti bahi, uchant bahi, stock register, purchase vouchers, invoices and bill books, etc. The Sales Tax Of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... been signed personally by the dealer himself and the explanation which is now sought to be furnished at the stage of assessment is not credible. The second reason stated by the Tribunal for rejection of the account books was that the explanation which was sought to be furnished at the time of assessment was not given at the time of survey. It is only on these two grounds that the Tribunal has uphe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d not of the dealer. In this view of the matter the Sales Tax Tribunal is in error in its finding that the survey note was signed by the assessee himself, and, therefore, the Tribunal has drawn on erroneous conclusions which are not warranted by law. I have heard Sri Pradeep Kumar Agrawal, learned counsel for the applicant, and Sri P.C. Verma, learned counsel appearing for the State. The counsel ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s furnished at the time of assessment, the same cannot be brushed aside if there is no other material on which the account books could be rejected. In the present case also I find that none of the authorities have anywhere recorded any other finding for the rejection of the accounts. The present case is, in my opinion, squarely covered by the aforesaid case of Unnao Plastic Products 1979 UPTC 1312 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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