R.K.Gulati, J. - (1.) This revision under the U.P. Sales Tax Act (for short "the Act") which relates to assessment year 1975-76 is instituted at the instance of Jain Industries and Trading Corporation, Raiwala, Saharanpur (hereinafter referred to as "the assessee").
(2.) During the year in question the assessee was engaged in manufacture and sale of oil and khal and for that purpose, it was also purchasing oilseeds. It is not in dispute that no regular account books, cash-memos, cash book and ledger, etc., were maintained. The only accounts produced before the assessing officer were sale-cum-stock register and purchase vouchers. The business premises of the assessee were surveyed on 24th August, 1975 and 27th October, 1976. On the first survey a voucher was found which contained an entry of sale of ten tins of oil worth Rs. 2,272 which was not found recorded in the sale-cum-stock register. On the second survey, an exercise book was found containing 39 written pages, which contained entries relating to assessee's business for the assessment years 1974-75 and 1975-76. The assessment for the year in question was made on best judgment. Against a disclosed taxable sales of oil of Rs. 10,563.50 and taxable turnover of khal of Rs. 2,901.86 the assessing authority completed the assessment on a combined turnover of Rs. 18,500 of sales of oil and khal, and on the turnover of Rs. 10,000 of first purchase of oil-seeds. It may be noted that the assessee had not admitted any tax liability on the purchases of oil-seeds.
(3.) Being aggrieved by the assessment order, the assessee went up in appeal before the Assistant Commissioner (Judicial), Sales Tax. The first appellate authority set aside the assessment with the direction to make the assessment afresh after further investigation. A second appeal against the order of remand at the instance of the assessee was dismissed by the Sales Tax Tribunal. Being still aggrieved, the assessee has now come up in this revision.;