JUDGMENT R.R. Misra, J.
1. By means of this revision the assessee has assailed the order dated 30th July, 1987 passed by the Sales Tax Tribunal for the assessment year 1973-74.
2. I have heard learned counsel for the assessee. As a result of survey dated 16th December, 1976 certain account books were seized and it was found that the assessee was carrying on transaction outside the books. Besides this, the account books of the assessee did not record transaction relating to 1,299 katta of gur and 198 balti of gur in its account books. In view of the aforesaid facts found by the authorities below, I find that the Sales Tax Tribunal was justified in affirming the rejection of account books.
3. As regards the quantum of determination of turnover also, I find that the same is based on the basis of materials on record and is not arbitrary. Therefore, there is no error of law involved in this regard also.
4. Third submission made by the learned counsel for the assessee is that in the year in question, the assessee had laid a claim with regard to the goods sold in its commission agency on behalf of ex-U.P. principals. The Assistant Commissioner (Judicial) had not accepted the claim of exemption of the assessee which was based on the basis of facts of the case as well as the law laid down in the case of Commissioner of Sales Tax v. Hanuman Trading Co. 1979 UPTC 809. After hearing the learned counsel for the parties, I find that there is considerable force in the attack made by the learned counsel for the assessee to the effect that in regard to the aforesaid claim of exemption made by the assessee for the goods sent to the ex-U.P. principals, the impugned order passed by the Tribunal is not a speaking order. As such, this part of the order passed by the Tribunal deserves to be set aside for the decision afresh as the Tribunal being the last fact finding authority is obliged to discuss all the necessary facts in arriving at its conclusion in case of affirmance in its judgment.
5. In the result, the revision succeeds and is allowed in part as stated above. The impugned order passed by the Sales Tax Tribunal is set aside only in regard to the claim of the assessee regarding the goods claimed to have been sold on behalf of ex-U.P. principals with directions to the Tribunal to rehear the matter and decide afresh. Costs on parties.