JUDGMENT

PARIPOORNAN, J. - The Commissioner of Sales Tax, Uttar Pradesh, Lucknow, has filed this appeal after obtaining special leave by order of this Court (order dated 10-12-1982). The appeal is filed against the judgment of the learned Single Judge of the Allahabad High Court rendered in STR No. 615 of 1980 dated 7-5-1981. The respondent-assessee carried on business in silver ornaments, utensils and scraps. For the Assessment Year 1974-75 he returned a total turnover of Rs 1,74,948 which was enhanced to Rs 10 lakhs by the Sales Tax Officer, but reduced to Rs 5 lakhs in appeal by A.G. (J.). In further revision, the account books of the assessee along with the disclosed turnover were accepted. The said order was assailed by the Revenue before the Allahabad High Court in Sales Tax Revision No. 615 of 1980. The learned Single Judge held that the account books of the assessee were liable to be rejected. But, he took the view that the defect aforesaid being "technical" in nature, the turnover disclosed in the account books should be accepted, and there was no need to determine the turnover afresh. Aggrieved by the aforesaid decision the Revenue has come up in appeal.

2. We heard couns