GANESH INDUSTRIES Vs. COMMISSIONER OF SALES TAX

JUDGEMENT

(1.) This is a revision for the assessment year 1976-77 against the Tribunal's order dated 9th January, 1986,

(2.) The assessee is a dealer in scrap. The assessee stated that the entire purchases of scrap were made from the local "kabaris". The vouchers prepared by the assessee himself were shown. The assessing officer failed to locate the persons from whom scrap was purchased by the assessee under the self-prepared vouchers. The assessee was then called upon by the assessing officer to produce some of the sellers himself, but the assessee also failed to produce any seller before the assessing officer. The latter, therefore, drew an inference that the scrap was purchased from outside U. P. and, thus, he brought the purchases to tax.

(3.) The Assistant Commissioner (Judicial) also affirmed the rejection of the books. On further appeal, the Tribunal concurred with the appellate authority.