ASHWANI KUMAR MISHRA,J. - (1.) Affidavit of service filed by learned Standing Counsel is taken on record.
(2.) The first appellate authority as well as the tribunal have observed that the assessing authority had returned a finding that the stock of paddy was found to be as per the books of account, and there was no shortcoming in it. The tribunal accordingly has interfered with imposition of tax upon the assessee insofar as it is held that taxable turnover was higher then what has been projected by the assessee.
(3.) Learned counsel for the revisionist has not been able to demonstrate any infirmity in the orders inasmuch as once it has been found by the tribunal that the stock of good was found to be in accordance with the books of account, there was no justification for the assessing authority to have imposed tax by treating taxable turnover to be higher what was projected.;