Judgment

ORDER: - Special leave granted.

2. The respondent was assessed to sales-tax under the Uttar Pradesh Sales-tax Act for the year 1977-78. The books of account were rejected and the disclosed taxable turnover of Rs. 51,451/- was enhanced on estimate to Rs. 1,00,000/- by the assessment order dated October 30, 1979. Assessees appeal to the Assistant Commissioner succeeded in part and by order dated June 10, 1980 the Assistant Commissioner reduced, the taxable turnover to Rs. 65,000/- while sustaining rejection of the books of account. Against the appellate decision of the Assistant Commissioner, the assessee and the Commissioner appealed to the Tribunal the assessee claiming acceptance of the accounts and the returned taxable turnover and the Commissioner challenging the reduction of the estimated, taxable turnover from Rs. 1,00,000/- to Rs. 65,000/-. Assessees appeal being O. M. A. No. 1366 of 1980 was dismissed by order dated June 11, 1982, by the Tribunal and the decision of the Assistant Commissioner was confirmed. The appeal by the Commissioner being 541 of 1981 was partly allowed on September 13, 1982 and the estimated taxable turnover was determined at Rs. 90,000/-. Assess