(1.) HEARD .
(2.) THE appellant has filed this appeal against the order 27.4.2006.
(3.) THE Taxing Authority received an information that the appellant did not make entry in its books of account of inter -State sales. The Taxing Officer verified the fact on the basis of the entries made in the books of tax barrier and the books of account of the appellant and thereafter quantified the total inter -State sale of Rs. 35,90,596/ - and imposed a tax liability of the appellant.