TMI Blog2000 (8) TMI 1066X X X X Extracts X X X X X X X X Extracts X X X X ..... to the assessment year 1980-81. The applicant is a registered dealer under the provisions of the Sales Tax Act and is engaged in the business of foodgrains. For the assessment year 1980-81 it disclosed its gross turnover at Rs. 20,28,040.68 paise and net turnover at Rs. 1,32,166.42 paise. The assessing authority disbelieved the applicant's books of account and the disclosed turnover and made a bes ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ,084 were tax paid purchases. While doing so the Tribunal had relied upon the decision of this Court in the case of Govind Ram Tansukh Rai Co. v. Commissioner of Sales Tax reported in [1988] 71 STC 4 [App.]; 1985 UPTC 1060. 3.. I have heard Shri R.R. Agrawal, learned counsel for the applicant and Shri B.K. Pandey, learned Standing Counsel who represents the respondents. 4.. The learned couns ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in which it has been directed that if a dealer furnishes evidence showing the deposit of tax on the goods in respect of which form III "Ga" has not been filed then in that event the assessing authority may after due verification remit the amount of tax. 6.. The learned Standing Counsel is not disputing the issuance of the aforesaid circular by the Commissioner of Sales Tax. 7.. The honourable ..... X X X X Extracts X X X X X X X X Extracts X X X X
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