JUDGMENT R.M. Sahai, J.
1. The Additional Judge (Revisions), Sales Tax, has referred the following question for the opinion of this court:
Whether, on the facts and circumstances of the case, the order of remand passed by the Judge (Revisions) is valid in law ?
2. The assessee carried on business of manufacture and sale of oil and oilcake. The total turnover disclosed was Rs. 75,183.22. The assessee did not disclose any net turnover. The assessing authority rejected the book version and assessed the net sales turnover at Rs. 1,66,308.46 to the best of his judgment. The purchase turnover was fixed at Rs. 32,017.96. The assessee went up in appeal. The turnover was not altered although the appeal was partly allowed regarding applicability of the rate of tax. Being dissatisfied with the order of the courts below, the assessee sought his remedy in the court of revision where its contention was accepted to the effect that the account books could not be rejected on the sole ground of higher consumption of electricity. The Judge (Revisions) however was of the opinion that as the account books of the assessee had not been examined from any other angle, he considered it desirable to remand the case to the assessing authority. Against the order of remand, the assessee moved an application under Section 11(1), which was rejected but the question was called by this court by its order dated 20th October, 1972. It has been held in Radhey Krishna Ramji Prasad Oil Mills, District Varanasi v. Commissioner of Sales Tax, U.P. 1975 U.P.T.C. 242, that an order of remand forconsideration of the case by the assessing authority is within the ambit of Section 10. Similar view has been taken in Bhagwati Oil Mills v. Commissioner of Sales Tax [1977] 39 S.T.C. 222, (S.T.R. No. 120 of 1973 decided on 8th January, 1975). We agree with the principles laid down in the above-mentioned decisions. In the circumstances we answer the reference in the affirmative against the assessee and in favour of the department. There shall be no order as to costs.