9911796707
TMI Blog1987 (1) TMI 460X X X X Extracts X X X X X X X X Extracts X X X X ..... eerut. During the assessment year 1981-82 the appellant dealt with jharu and chatai, etc. On the basis of adverse survey dated 12th August, 1981, the Sales Tax Officer rejected the book version of the turnover and made a best judgment assessment. Both the authorities below have affirmed the aforesaid action of the Sales Tax Officer. Aggrieved against the same the assessee has filed the present rev ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he second ground for rejection of account books was that the assessee had business in ex-U.P. chatai and neither sale nor purchase nor turnover in respect thereof had been shown. Having perused the impugned order passed by the Sales Tax Tribunal, I am of the opinion that there is no error of law involved in the same as regards its finding of rejection of account books. The second contention raise ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... appellate authorities below is that the jharus are taxable as unclassified items. In my opinion, if loose seenk is bundled up in the form of jharu, it will still retain its character as "seenk" and will be covered by the notification in question. To my mind, the Sales Tax Tribunal is in error in holding that the jharus which are composed of "seenk" are unclassified items. If these jharus which are ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... unal as regards rejection of the book version of the turnover is upheld and as regards taxability of jharu, the Tribunal is directed to redetermine the same in view of the observations made above. In doing so the Tribunal will also take into consideration the cash memos issued by the dealer and such other materials as are produced before the Tribunal.
Petition partly allowed. X X X X Extracts X X X X X X X X Extracts X X X X
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