TMI Blog1988 (1) TMI 335X X X X Extracts X X X X X X X X Extracts X X X X ..... ver although it declared a gross turnover of Rs. 4,04,972.42. The assessment was, however, made on best judgment on a taxable turnover of Rs. 1,50,000 which on second appeal was reduced to Rs. 1,00,000 by the Sales Tax Tribunal. Against the order of the Sales Tax Tribunal this revision has been filed. I have heard the learned counsel for the parties. Only two points were canvassed before me ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... issued for all sales and the daily diary maintained for sales was also not found regular. On survey dated 17th December, 1981 again cash memos were not found issued for all the sales and this was accepted before the Tribunal. From a bill book, described as exhibit No. 2, duplicates of serial Nos. 1 to 22 were found missing. Serial No. 23 started from 10th July, 1981. No plausible explanation wa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t is evident that the assessee was not keeping correct account and was carrying on business outside its regular books by omitting to record all its sales and purchases made during the year. Section 12(1) of the Act requires that every assessee shall keep and maintain a true and correct account showing the value of the goods sold and bought by him and in case the accounts maintained in the ordinary ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ere checked and a number of discrepancies were noticed. The learned counsel for the assessee could not advance any convincing argument to enable this Court to take a different view on rejection of account books than the one taken by the Sales Tax Tribunal. The account books were, therefore, rightly rejected by the tax authorities. Once the account books were rejected on the ground that the assesse ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the assessee to keep the transactions of non-taxable goods outside the books and since the transactions were outside the books, it has to be held that purchases had been made outside Uttar Pradesh. I find this reasoning more logical and correct. Had the assessee purchased non-taxable goods, then there would be no reason for keeping transactions thereof outside the books. The very fact that the tra ..... X X X X Extracts X X X X X X X X Extracts X X X X
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