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10.5 In the course of the assessment proceedings, the Assessing Officer noticed that the appellant purchased "coated polyster net"

and showed it as "camouflage net" in her books. With regard to the same, I have also examined the copies of the bills and purchase registers submitted in the paper book and also perused the assessment record consisting of these details and find that purchases of materials were recorded as per the date on bills and nothing pointing out like above i.e. regarding description of raw materials has been noticed. However, while recording the same in the stock register, these were wrongly recorded as "camouflage nets" instead of "coated polyster net". I find that this mistake is a human error and is of clerical nature which has not effected the principles of accounting in any manner and did not prove any manipulation by the appellant due to the fact that the items purchased as raw material are entirely different from the items sold i.e. camouflage net. The appellant purchased raw materials from the sister concern and sold the finished goods. During the course of the appeal proceedings, the appellant demonstrated the raw material and the finished manufactured product which show that the polyester net is the raw material and the finished product is the camouflage net manufactured after various processes carried out on the same.