TMI Blog1987 (11) TMI 398X X X X Extracts X X X X X X X X Extracts X X X X ..... ax in respect of its business, manufacture and sale of bricks. The account books of the assessee in both years were not found reliable and were rejected on several grounds. The assessments were made on best judgment. The reasons which found favour with the Sales-tax Tribunal for rejection of account books were : (1) No separate register for pathai was maintained. (2) Firing in the brick kiln ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ected. In this view of the matter, the Sales-tax Tribunal did not commit any error when it sustained the rejection of the account books. 5. It was next contended that estimation of turnover fixed by the Sales-tax Tribunal was excessive and arbitrary. The assessee's case was that it did not operate its brick kiln in both the years during their second season. In order to substantiate its clai ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n dispute. In my opinion the burden to establish that the assessee operated its bricks kiln, in disregard of the case set up by the assessee, was on the Revenue. In this connection, it has to be pointed out that the rejection of accounts and assessment to the best of judgment are two distinct and separate processes, and should not be mixed up. The initial step is to determine whether accounts reli ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... stly believed to be a fair estimate of the proper figure of assessment and for this purpose he must take into consideration such materials as the assessing officer had before him. 7. In my opinion, the rejection of the certificate of the Pradhan filed by the assessee however, did not provide any material to the Sales Tax Officer to hold that the assessee in fact operated its brick kiln in the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he Sales Tax Tribunal while giving effect to this judgment under Section 11 (8) of the U. P. Sales Tax Act, shall restore the assessee's appeals giving rise to these revisions to their original numbers and shall decide them afresh keeping in view the observations made above and in accordance with law. 9. The revisions succeed in part and are allowed accordingly. - - TaxTMI - TMITax - C ..... X X X X Extracts X X X X X X X X Extracts X X X X
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