TMI Blog1987 (8) TMI 418X X X X Extracts X X X X X X X X Extracts X X X X ..... lowing two questions to this Court: (i) Whether, on the facts and in the circumstances of the case, the learned Member, Additional Sales Tax Tribunal, was justified to hold that the transaction in question relates to the applicant-firm and consequently there is suppression of purchase account? (ii) Whether, on the facts and in the circumstances of the case, the learned Member, Additional Sales ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... bhudayal and found amongst others a chit where there was an entry dated 18th May, 1973 which was in the name of the proprietor of the assessee-business concern, namely, Sri Ram Dadka. The partner of M/s. Mannalal Prabhudayal stated to the Inspector that the entry relates to the assessee. When the entry was confronted, the assessee admitted part of the transaction relating to the debit side but den ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the dealer and it has also not been established that the transaction even if accepted related to purchase of goods by the dealer. In course of his contention, he relied on a decision of the Supreme Court reported in [1977] 39 STC 30 (Girdhari Lal Nannelal v. Sales Tax Commissioner, M.P.). On scrutiny of the said decision, we do not find any application of the said decision to the present case. Th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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