VUDDAGIRI KANAKARAJU Vs. ANDHRA STATE

JUDGEMENT

(1.) THIS is a revision filed by the assessee to revise the order of the Sales Tax Appellate Tribunal, Madras, in T. A. No. 1016 of 1952.

(2.) THE assessees are dealers in pulses etc. at Nidadavole. For the year of assessment 1950-51, they submitted a return of gross turnover of Rs. 2,61,030-2-10 and a net turnover of Rs. 1,92,824-11-1. Finding, on an inspection made, that the books of account maintained by the assessee contained several omissions, the Deputy Commercial Tax Officer determined the turnover of the assessee at Rs. 3,62,668-9-10. The assessing authority also added a sum of Rs. 11,476 calculating the gross profit at 6 per cent, since the margin of profit of 3-5 per cent, shown by the assessee was too low. An appeal preferred by the assessee to the Comrnerical Tax Officer was dismissed. The assessee preferred an appeal to the Sales Tax Appellate Tribunal at Madras. The Tribunal directed the deletion of Rs. 32,128 from the taxable turnover and allowed the appeal to that extent.

(3.) MR. C. V. Dikshitulu, learned counsel for the petitioners, has raised four points before us :