CHANDRA METAL COMPANY Vs. COMMISSIONER OF SALES TAX

JUDGEMENT

(1.) This is a revision by the assessee. The assessee's accounts version was rejected and the turnover of the assessee was determined at Rs. 20 lakhs by the Sales Tax Officer. The assessee appealed. The A.C.J. while upholding the rejection of the accounts determined the assessee's turnover at 19 lakhs. The assessee as well as the Commissioner, Sales Tax, were aggrieved by the decision of the A.C.J. and both of them appealed to the Sales Tax Tribunal. The Commissioner, Sales Tax, in his appeal prayed that the order of the A.C.J. be set aside and the turnover determined by the assessing authority be accepted while the assessee prayed that his account books be accepted and the disclosed turnover be also accepted.

(2.) It transpired that at the hearing of the appeal the counsel for the Commissioner, Sales Tax, pointed out that according to the assessee his opening stock and closing stock were almost the same and that his turnover was Rs. 17,28,449 though he had imported goods from outside the State to the tune of Rs. 25,00,000. No such grounds have been taken in the memorandum of revision or before the assessing authority or even before the A.C.J. The Tribunal was of the opinion that the matter should be decided afresh by the assessing authority and has allowed both the appeals and directed that a fresh assessment be made. It is in this situation that the assessee has come in revision.

(3.) The assessee's contention is that he had statutory right of appeal to the Tribunal and the Tribunal was bound in law to decide whether the rejection of the assessee's books of account was justified or not. It is further submitted that the question of quantum of turnover would only arise if it is found that the assessee's account books were rightly rejected. The Tribunal has not decided the question as to whether the assessee's accounts were rightly rejected or not.