L N MADALI Vs. STATE OF KARNATAKA

JUDGEMENT

(1.) THESE petitions are directed against a common order made by the Tribunal in relation to assessment years 1987 -88 and 1988 -89. The petitioner is a retail dealer. He declared total and taxable turnover as : 1987 -88 1988 -89 Rs. 10,31,614.17 Rs. 3,27,695.29Rs. 1,31,433 Rs. 43,415

(2.) THE assessing officer rejected the declared turnovers on the basis that classified sales account had not been properly maintained and determined the turnovers as under : 1987 -88 1988 -89 Rs. 10,43,402 Rs. 3,29,500Rs. 1,52,682 Rs. 47,350

(3.) THE contentions advanced on behalf of the petitioner are that :