(1.) These two revisions under Section 11(1) of the U.P. Sales Tax Act (hereinafter referred to as "the Act") have been preferred against the order dated July 31, 1987 passed by the Sales Tax Tribunal, Ghaziabad Bench, relating to assessment year 1973-74 (U.P. and Central). Since both the revisions arise out of a common order, they are being disposed of by a common judgment.
(2.) The facts giving rise to the instant revisions are that the assessee is a manufacturer of vanaspati ghee and soap, etc., carrying on its business at Ghaziabad. During the assessment year in question the assessee disclosed its taxable sales in U.P. at Rs. 5,10,23,821.27 and in Central at Rs. 20,90,377.85. The account books of the assessee were rejected by the assessing authority and its taxable turnover in U.P. was determined at Rs. 5,72,23,821.77 and in Central at Rs. 53,26,865.06. The assessee feeling aggrieved, filed appeal under Section 9 of the Act before the Deputy Commissioner (Appeals) who by order dated June 30, 1980 allowed the appeal and remanded the case back to the assessing authority. The assessee feeling aggrieved against the aforesaid order filed second appeals under Section 10 of the Act before the Tribunal which by the impugned order allowed the appeals and accepted the disclosed turnover of the assessee under the U.P. as well as Central. The Revenue feeling aggrieved, has come to this Court in the instant revisions.
(3.) I have heard Sri Kunwar Saxena, State representative appearing for the Commissioner of Sales Tax, U.P. and Sri Vijai Bahuguna, learned counsel appearing for the opposite party-assessee. It has been urged on behalf of the Commissioner, Sales Tax that the Tribunal committed an error in accepting the books of account of the assessee. For appreciating the said argument it is necessary to refer to the grounds on which the books of account were rejected by the assessing authority, which are as follows :