COMMISSIONER SALES TAX Vs. SHYAM LAL AND CO

JUDGEMENT

(1.) Opposite party-assessee had manufactured bricks and for the assessment year 1978-79 disclosed the taxable turnover at Rs. 45,772.59. A tax liability of Rs. 3,115.67 was shown by the dealer. The assessing authority did not accept the account books maintained by the dealer and determined taxable turnover at Rs. 1,72,088 and assessed the tax at Rs. 12,700 on the basis of rule of best judgment assessment.

(2.) Aggrieved by that order the dealer filed an appeal, which was heard and decided by Assistant Commissioner, Sales Tax (Judicial), who partly allowed the appeal and determined the turnover at Rs. 1,18,180.00. The tax assessed came to Rs. 7,762. Still feeling aggrieved by the order of the appellate authority, the dealer went in second appeal, which was heard and allowed by the Sales Tax Tribunal (hereinafter referred to as the Tribunal) by order dated 10th August, 1982. The Tribunal accepted the account books maintained by the assessee and accepted the disclosed taxable turnover of Rs. 45,772.50 and the tax for the year 1978-79 was reduced to the admitted amount. Excess tax, if paid, was ordered to be refundable to the dealer. The Commissioner, Sales Tax, U. P., has preferred revision against the said order under Section 11(1) of the U. P. Sales Tax Act (hereinafter referred to as the Act).

(3.) Learned standing counsel for the applicant urged that this revision involves the determination of the legal question :