R.R.Misra, J. - (1.) By means of this revision the assessee has assailed the order dated 30th July, 1987 passed by the Sales Tax Tribunal for the assessment year 1973-74.
(2.) I have heard learned counsel for the assessee. As a result of survey dated 16th December, 1976 certain account books were seized and it was found that the assessee was carrying on transaction outside the books. Besides this, the account books of the assessee did not record transaction relating to 1,299 katta of gur and 198 balti of gur in its account books. In view of the aforesaid facts found by the authorities below, I find that the Sales Tax Tribunal was justified in affirming the rejection of account books.
(3.) As regards the quantum of determination of turnover also, I find that the same is based on the basis of materials on record and is not arbitrary. Therefore, there is no error of law involved in this regard also.;