GULATI, J. - (1.) THIS is a reference under section 11(1) of the U.P. Sales Tax Act at the instance of the assessee, M/s. Mahabir Prasad Jagdish Prasad, Bishesharganj, Varanasi.
(2.) THE assessee is engaged in the business of manufacture and sale of oil. In respect of the assessment year 1959 -60, which is the year in dispute, a regular assessment was made under rule 41(5) read with section 7 of the Act. The assessee's account books were accepted and the returned figures of Rs. 28,937 and Rs. 25,112 were accepted as the turnover for the purposes of the U.P. Sales Tax Act and the Central Sales Tax Act respectively. Subsequently the assessment was reopened under section 21 because the consumption of the electrical energy by the assessee in the manufacture of oil was found to be disproportionately high on the basis of a report by an expert of the State Government. In due course, the Sales Tax Officer made two supplementary assessments, one under the U.P. Sales Tax Act and the other under the Central Sales Tax Act, determining the escaped turnover at Rs. 1,40,000 and Rs. 20,000 respectively.
(3.) ON appeal the appellate authority upheld the validity of the proceedings under section 21 of the Act, but reduced the escaped turnover within U.P. to Rs. 19,900 and deleted the entire addition made by the Sales Tax Officer under the Central Sales Tax Act. The assessee and the Commissioner both went up in revision.;