TMI Blog2000 (8) TMI 1089X X X X Extracts X X X X X X X X Extracts X X X X ..... assessment year 1981-82 has filed the present revision under section 11 of the U.P. Sales Tax Act, 1948. 2.. The facts of the case in brief are that the assessee-opposite party is a registered dealer under the provisions of the Act and is engaged in the business of gur, foodgrains, oil cake and salt, etc. For the assessment year 1982-83 the assessee-opposite party had disclosed its taxable tu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 82 certain loose papers numbering nine were seized which disclosed that the assessee-opposite party had been indulging in transaction outside its books of accounts. The said papers revealed the total transaction of Rs. 2,04,072.71. The Tribunal had held that the loose papers were not recorded in the books of accounts by the assessee-opposite party. It had maintained the determination of turnover m ..... X X X X Extracts X X X X X X X X Extracts X X X X
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