THANIKKACHALAM, J.

The assessee is the petitioner herein. The assessee is a dealer in steel furniture and almirahs. The assessee reported a total and taxable turnover of Rs. 2, 32, 600 and Rs. 2, 32, 600 respectively in the return submitted for the years 1989-90. There was an inspection conducted by the Enforcement Wing on August 4, 1989, and the verification of the records received from the check-post resulted in detection of two sale bills with the same number as shown below :

"Bill No. Name of the buyer Name of the Value and date Tvl. article sold

(i) 43/7-7-89 K. Rajan, Madurai-1 Steel stool Rs. 48.96

(ii) 43/7-7-89 Sivakami Corporation, Steel almirah Rs. 4, 243.20" *

Mayiladuthurai.

The final bill was available with the assessee and the second bill was received from the check-post. According to the assessing officer, two bills with the same number for two different sales indicated the maintenance of two sets of bill books and only the sales in bill book with bill No. 43 in item (i) above, were brought to accounts. According to the assessee the alleged suppression alone or the sale price noted in the sale bill only could be taken as suppression. However, the authorities