Supreme Court · 1996 INSC 1012 · Decided 9 September 1996
Commissioner, Sales Tax, U.P., Lucknow v. M/S. Girja Shanker Awanish Kumar
- Court
- Supreme Court of India
- Citation
- 1996 INSC 1012 · [1996] SUPP. 5 S.C.R. 640
- Case number
- CIVIL APPEAL No. 4084/1982
- Decided
- 9 September 1996
- Bench
- S.P. BHARUCHA, K.S. PARIPOORNAN (2-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
Headnote
U.P. Sales Tax Act, 1948-Section 12(2}-Assessment of turnover where stock register not maintaine~Held, non- maintenance of stock not only technical qef ect-Wliere stock books not maintained, account books not C reliable-Tumover, therefore, to be detennined on best judgment of assessing authority. a total turnover of Rs. 1,74,948 which was enhanced to Rs. 10 lakhs by the Sales Tax Officer, and reduced to Rs. 5 lakhs in appeal. In further revision, D the account books of the assessee along with the disclosed turnover were accepted. In revision, a Single Judge of the High Court noticed that
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