NEW GANGURAM SWEETS Vs. STATE OF ORISSA

JUDGEMENT

(1.) AT the assessee's instance this Court by order dated 6th February, 1979, directed the Additional Sales Tax Tribunal too state a case and refer the following question for opinion of the Court :

(2.) THE assessee is a registered dealer carrying on confectionery business at Bhubaneswar. For the assessment period 1973-74, the assessee disclosed sales at Rs. 58,387. 65 and for the following year at Rs. 1,17,423. 25. The assessing officer rejected these book figures as untrue on the finding that the assessee was not maintaining his account of sales and purchases properly. The assessing officer enhanced the gross turnover to Rs. 1,42,500 for the first year and to Rs. 2,55,500 for the second year by resorting to best of judgment. The assessee in first appeal disputed the quantum by branding it as arbitrary, excessive and without any nexus to the record. In second appeal, the Tribunal reduced the daily turnover by determining it at Rs. 220 for 1973-74 and at Rs. 480 for 350 days of 1974-75.