TMI Blog1983 (7) TMI 335X X X X Extracts X X X X X X X X Extracts X X X X ..... books rejection in making best judgment assessment was justified. 2. The only ground for rejecting the books of account of the assessee was that on 4,11.1976 at 9.35 A.M. a survey was made and it was discovered that 58.50 quintal of Gur was present in the shop of the assessee but the same had not been entered in the Satti Bahi. It is on this basis alone the Sales Tax Officer as well as the Tri ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... missioner of Sales Tax, 1983 UPTC page 306. 4. In the result the revision is allowed. The order of the Tribunal is set asid and the Tribunal is directed to accept the books of accounts and to make appropriate orders. The papers will now be sent back to the Tribunal in accordance with Section 11(8) of the Sales Tax Act. The assessee is entitled to his costs which are assessed at ₹ 200/-. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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