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TMI Blog1988 (3) TMI 445X X X X Extracts X X X X X X X X Extracts X X X X ..... ax Act (hereinafter referred to as "the Act"). 2. - M/s. Jai Hind Brick Works, Dilari, (for short "the assessee") was dealing in the manufacture and sale of bricks in the assessment year 1978-79. On rejection of the assessee's account books, assesement for the year in question was made on best judgment. According to the assessee it operated its kiln in the second season be ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on for making sales at such a low rate. Rejecting the selling rate disclosed by the assessee the taxable turnover was determined by adopting a rate of ₹ 120/-per thousand bricks, which was also the rate either shown by other dealers themselves or adopted by the Sales Tax authorities in other similar cases. The gross production of bricks manufactured by the assessee during the year was determ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nvited to a decision of the Tribunal in Appeal No. 116 of 1982 relating to the assessment year 1977-78 in the assessee's own case, in which the following statement appears : ".........In the previous year the A. C. J. has fixed production of one round in 35 days." Elsewhere in that order it is again observed : "On the basis of one round in 35 days the production comes to 1, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ll examine this issue afresh taking into consideration its previous orders and such other material as the parties may file before it. 9. No other point was pressed before me. 10. In giving effect to this order under Section 11 (8) of the Act, the Tribunal shall restore the assessee's appeal to its original number and shall decide it afresh in the light of observations made above and in accor ..... X X X X Extracts X X X X X X X X Extracts X X X X
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