Allahabad Court February 1976 Judgments
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Commissioner of Sales Tax Vs. Murli Dhar Shyam Saran
Court: Allahabad
Decided on: Feb-02-1976
Reported in: [1977]39STC98(All)
C.S.P. Singh, J.1. The Additional Revising Authority, Sales Tax, Allahabad Range, has referred the following question for our opinion :Whether, on the facts and circumstances of the case, the additional revising authority was legally justified in accepting the account books of the dealer despite the recovery, in the survey dated 18th December, 1965, of two unaccounted purchase vouchers of Rs. 783.38 and Rs. 101.70 and a letter of a businessman of Rewari addressed to the dealer in the light of the explanation of the dealer ?2. The assessee deals in brasswares and scrap. In the assessment year 1965-66, he filed a return showing a turnover of Rs. 85,660. The Sales Tax Officer rejected the book version and estimated the turnover at Rs. 2,50,000. On appeal the turnover was reduced to Rs. 1,00,000. The assessee preferred a revision before the revising authority, who set aside the addition made by estimate and accepted the returned turnover.3. While reducing the quantum of turnover from Rs. 2...
Commissioner of Sales Tax, U.P., Lucknow Vs. M/S. Murli Dhar Shyam Sar ...
Court: Allahabad
Decided on: Feb-02-1976
Reported in: (1976)5CTR(All)136
C. S. P. Singh, J. - The Additional Revising Authority, Sales Tax, Allahabad Range has referred the following question for out opinion :'Whether, on the facts and circumstances of the case, the Additional Revising Authority was legally justified in accepting the account books of the dealer despite the recovery, in the survey dated 18-12-1965 of two unaccounted purchase vouchers of Rs. 783.38 and Rs. 101.70 and a letter of a businessman of Rewari addressed to the dealer in the light of the explanation of the dealer ?'The assessee deals in brasswares and scrap. In the assessment year 1965-66, he filed a return showing a turnover of Rs. 85,660/-. The Sales Tax Officer rejected the book version and estimated the turnover at Rs. 250,000/-. On appeal the turnover was reduced to Rs. 1,00,000/-. The assessee preferred a revision before the Revising Authority, who set aside the addition made by estimate and accept the returned turnover.2. While reducing the quantum of turnover from Rs. 2,50,000...
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