LAKSHMIRATTAN ENGINEERING WORKS LIMITED Vs. STATE OF HARYANA

JUDGEMENT

(1.) THIS is a petition under section 42 (2) of the Haryana General Sales Tax Act, 1973 (hereinafter referred to as "the Act") to refer the following two questions of law which according to the petitioner arise from the order of the Tribunal dated November 12, 1987 :

(2.) THE appellate authority found that the dealer had credited cash sales to store purchase account and neither declared the same in his returns nor paid any tax thereon. He added Rs. 6,00,000 to the gross turnover and levied tax and imposed penalty under section 48 of the Act. In appeal, the Tribunal upheld this finding and observed that "from the accounts produced by the dealer, suppression of sales was detected and this by itself would justify the addition to the gross turnover and the imposition of penalty".