ASHOK KUMAR,J. - (1.) Heard Sri. Gaurav Mahajan, learned counsel for the revisionist and Sri. Jagdish Mishra, learned counsel for the Commissioner, Commercial Tax.
(2.) The present revision relates for the assessment year 2010-2011 under the U.P. Vat Act.
(3.) The following substantial questions of law are referred by the revisionist for the opinion of this Court. "(i) Whether the Tribunal as well as the authorities below are justified in law in rejecting the books of account and making a best judgment assessment without there being any material or evidence on record to justify concealment of turnover or tax? (ii) Whether the enhancement of turnover should be commensurate to the suppression of turnover or arbitrary as has been done in the present case?".;