HC upheld reassessment as evidence found during search indicated suppression of transactions by asse

CST & VAT : Where Assessing Authority completed original assessment of assessee for assessment year 2004-05 on basis that assessee had effected sales in total sum of Rs. 54,114 and purchases of Rs. 1.22 lakhs and subsequently Additional Commissioner while granting approval for reopening of above assessment recorded that during search conducted in premises of one 'P' electronic records maintained by 'P' indicated that assessee had engaged in transactions of sales and purchase with 'P' to extent o