GOVARDHAN TRADING COMPANY Vs. STATE OF ANDHRA PRADESH

JUDGEMENT

(1.) These T.R.Cs. are filed by the assessee against the common order of the Sales Tax Appellate Tribunal in T.A. Nos. 1045 and 1046 of 1979 dated 11/07/1985. The dispute relates to assessment year 1976-77. T.R.C. No. 58 of 1986 relates to assessment and T.R.C. No. 129 of 1986 relates to penalty.

(2.) The assessing authority made assessment on 9/01/1978. Later the assessment was reopened under section 14(4) of the Andhra Pradesh General Sales Tax Act, 1957, on the ground that the turnover of Rs. 69,551.80, representing the purchase value of groundnut oil in respect of which the assessee had issued "C" forms, was not accounted for in the account books of the assessee. On examination of the facts on record, the Tribunal came to the conclusion that there was suppression of turnover of Rs. 76,506.43 and in that view of the matter dismissed the appeal.

(3.) We are not pursuaded to reach the conclusion that the order of the Tribunal suffers from any illegality to call for interference in the revision. Finding no merit in the T.R.C., we dismiss T.R.C. No. 58 of 1986.