R.K.Agrawal, J. - (1.) The present revision has been filed against the order dated December 14, 1990 passed by the Sales Tax Tribunal, Bareilly Bench-II, Bareilly, in the appeal filed by the applicant relating to the assessment year 1980-81. The applicant is a registered dealer under the provisions of the Sales Tax Act and is engaged in the business of foodgrains. For the assessment year 1980-81 it disclosed its gross turnover at Rs. 20,28,040.68 paise and net turnover at Rs. 1,32,166.42 paise. The assessing authority disbelieved the applicant's books of account and the disclosed turnover and made a best judgment assessment determining the taxable turnover at Rs. 25,37,040.
(2.) The first appeal filed by the applicant has been dismissed by the Assistant Commissioner (Judicial) by the order dated January 17, 1990. The second appeal filed by the applicant has been allowed by the Tribunal by the impugned order and turnover has been reduced by Rs. 3 lacs only. It may be mentioned here that the applicant did not produce its books of account before the authorities for one reason or the other. In the absence of books of account before the authorities the best judgment assessment was justified. So far as the question of not submitting form III "Ga" is concerned the Tribunal has declined to consider the other evidence produced by the applicant for establishing that the foodgrains worth Rs. 17,68,084 were tax paid purchases. While doing so the Tribunal had relied upon the decision of this Court in the case of Govind Ram Tansukh Rai & Co. v. Commissioner of Sales Tax reported in [1988] 71 STC 4 [App.] ; 1985 UPTC 1060.
(3.) I have heard Shri R.R. Agrawal, learned counsel for the applicant and Shri B.K. Pandey, learned Standing Counsel who represents the respondents.;