VIRENDRA KUMAR Vs. COMMISSIONER OF SALES TAX

JUDGEMENT

(1.) These two revisions under Section 11(1) of the U.P. Sales Tax Act, at the instance of the assessee have been preferred against the judgment dated September 20, 1985, passed by the Sales Tax Tribunal, Varanasi, relating to assessment years 1976-77 and 1977-78. Since both the revisions arise out of a.common order, they are being disposed of by a common judgment.

(2.) The assessee carries on the business of purchase and sale of matches. The books of account of the assessee for the years in question were rejected by all the three authorities below.

(3.) I have heard Sri Bharatji Agarwal, learned counsel for the assessee and Sri P.K. Jain, learned counsel for the Commissioner of Sales Tax. Learned counsel for the assessee has not been able to assail the findings recorded by the Tribunal for rejecting the books of account and also on the question of fixation of turnover and the order passed by the Tribunal in so far as it relates to the year 1976-77 is perfectly justified and does not require any interference.