Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee
546 kg. of shoddy yarn in excess. This Even at the year end, means that the sale was made out of stock the unsold stocks of to cover up the cash sales. shoddy yarn of 2960 kgs was lying. Further, assessee firm had 5091 kg.(2511 The appellant sold the + 2580) of shoddy yarn costing range of shoddy yarn