LAWS(ORI)-1984-1-27

HARDAYAL GOVIND PRASAD Vs. STATE OF ORISSA

Decided On January 06, 1984
HARDAYAL GOVIND PRASAD Appellant
V/S
STATE OF ORISSA Respondents

JUDGEMENT

(1.) AS directed by this Court, the Member, Sales Tax Tribunal, has stated a case and referred the following question under section 24 (2) of the Orissa Sales Tax Act, 1947 (hereinafter called the "act") :

(2.) THIS reference relates to the assessment year 1973-74. The assessee carries on business in grocery articles, pulses, oil-seeds, mohua flowers, seasonal goods and oils of different varieties on wholesale basis. He disclosed gross turnover and taxable turnover at Rs. 84,83,065. 52 and Rs. 7,10,068. 38 respectively, which were not accepted to be true and correct. The Sales Tax Officer determined the gross turnover at Rs. 89,93,065 and taxable turnover at Rs. 11,11,256. 50. He rejected the books of account on the following grounds :

(3.) IN reply, learned counsel appearing for the department relied on a decision reported in [1975] 35 STC 335 (New Orissa Traders, Sambalpur v. State of Orissa) where this Court held :