1986 (11) TMI 362

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..... , Allahabad. During the assessment year 1981-82, the dealer dealt in the purchase and sale of bullion and silver ornaments. In its appellate order the Tribunal has relied upon two grounds for the rejection of the account books. The first is that for the purchase of old ornaments, the assessee did not have any purchase vouchers issued by the sellers. On the other hand, it is the admitted fact, so f .....

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..... mpugned appellate order of the Tribunal, the tax in dispute is in the sum of Rs. 240 only. So far as the first contention is concerned, learned counsel for the applicant has invited my attention to a decision of this Court in the case of Suraj Ornament House v. Commissioner, Sales Tax (Sales Tax Revision No. 1055 of 1978, decided on 30th August, 1979). In that case the view taken was that if the a .....

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