COMMISSIONER OF SALES TAX Vs. BAHJOI ALLIED INDUSTRIES

JUDGEMENT

(1.) This revision is at the instance of the Commissioner of Sales Tax under Section 11(1) of the U.P. Sales Tax Act, 1948. In the memo of revision following two questions of law have been raised : "Whether the Sales Tax Tribunal was legally justified : (1) To accept the account books of the dealer despite the fact that many discrepancies were detected during assessment proceedings and at the time of survey dated September 2, 1983 ? (2) To hold that dalia is taxable at the rate of 4 per cent as foodgrains despite the fact that dalia is entirely a different commodity ?

(2.) Heard learned Counsel for the parties and perused the record.

(3.) During the course of argument learned Standing Counsel confined to the arguments to the question No. 2 only and did not seriously press question No. 1, it being question of fact.