1991 (1) TMI 403

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..... 1983 and secondly on the basis of the disclosed capacity of 4.5 lacs which was found at the time of survey dated June 13, 1984. The last ground for rejection of the account books was that the production of the first class bricks is only 33 per cent while it should have been not less than 60 per cent. Aggrieved by the order of the Tribunal the assessee has come up in revision before this Court and has challenged the correctness of the order. The learned counsel for the assessee and the learned Standing Counsel have been heard. According to the learned counsel for the assessee, on the basis of survey dated February 25, 1983, the firing period has been increased by 15 days. According to the learned counsel for the assessee, the assessee's kil .....

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..... the materials placed on records, it is apparent that the bhatta of the assessee remained closed from January 19, 1983 to February 21, 1983 and the finding of the Tribunal on this point and the rejection of the account books by the Sales Tax Tribunal on this ground cannot be sustained. The finding of the Tribunal on this ground is set aside. The second ground was about the capacity of the bhatta. The assessee had disclosed that the capacity of the bhatta was about 4.5 lacs, while at the time of survey dated June 13, 1984, it was found that the capacity of the brick kiln was 5,25,000 bricks. The measurement was done at the time of survey. The learned counsel for the assessee stated that no change in the capacity has been done. This fact has .....

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..... nt books could not have been rejected by the authority below on the basis of the survey dated February 25, 1983 and the firing period disclosed at 70 days is to be accepted. The account books could not have been rejected on the ground of non-production of first class bricks to the extent of 60 per cent. In view of these findings the case will have to go back to the Tribunal for deciding the case in view of the observations made above. The revision is allowed in part to the extent indicated above. The order of the Tribunal stands modified accordingly. The file shall go back to the Sales Tax Tribunal, Moradabad, for deciding the case in view of the observations made above. Petition partly allowed.
Case laws, Decisions, Judgements, Order .....

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