TMI Blog1990 (5) TMI 215X X X X Extracts X X X X X X X X Extracts X X X X ..... a dealer in tea. It is registered under the Tripura Sales Tax Act, 1976 (hereinafter referred to as "the Act"). It submitted returns of turnover and paid the tax due thereon. In compliance of the notice issued by the Superintendent of Taxes under section 9(2) of the Act the petitioner also appeared before him and produced the books of account and documents and other evidence in support of the r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t were confirmed. 3.. The main grievance of the petitioner is that there is no material on record to show that the prevailing market rate of tea was Rs. 15, Rs. 16, and Rs. 17 per kg., respectively during the three years under consideration. In other words, according to the petitioner it was incumbent on the part of the Revenue to inform the petitioner the materials, if any, on the basis of whic ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... filed by the Revenue. From the assessment orders as well as the appellate or revision order it does not appear that any material or evidence on the basis of which the accounts and documents of the petitioner were rejected and the higher sale price of tea was adopted for estimation of the turnover, was pointed out to the petitioner. In that view of the matter as observed in Dwijendra Kumar Bhattac ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s and does not want to disclose the source of information to the assessee, he shall have to communicate to the assessee the substance of such information if he proposes to use the result of such inquiry against the assessee. It is necessary in order to put the assessee in possession of full particulars of the case he is expected to meet. The assessee must be given full opportunity to meet objectio ..... X X X X Extracts X X X X X X X X Extracts X X X X
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