JUDGMENT Rajes Kumar J. - Present two revisions under section 11 of the U.P. Trade Tax Act, 1948 (hereinafter referred to as "the Act") are directed against the order of Tribunal dated April 15, 1999 relating to the assessment years 1986-87 and 1987-1988. The applicant was carrying on the business of purchase and sale of coal and claimed to have maintained books of account in the form of purchase register, sale register, purchase voucher, cash memo and form register. It was claimed that the purchase and sale were verifiable. The assessing authority rejected the books of account and enhanced the turnover. The first appellate authority rejected both the appeals. Applicant filed two appeals before the Assistant Commissioner (Judicial), which were rejected. Applicant further filed two appeals before the Tribunal. The Tribunal by the impugned order rejected both the appeals. The Tribunal held that the applicant had not maintained cash book, ledger and in the purchase voucher complete name and addresses were not mentioned; therefore, the purchases were not verifiable. The Tribunal also observed that D.O. for 38 tonnes of coal was issued to the applicant, but it was claimed that same was not lifted but no evidence was adduced. Head the learned counsel for the parties. The learned counsel for the applicant submitted that this court in T.T.R. No. 285 of 1999 (Balak Coal Depot, Chandausi, Varanasi v. Commissioner of Trade Tax) decided on November 11, 2005 held that the books of account cannot be rejected merely on the ground that the rokar and khata could not be maintained in case other books of account have been maintained and from other books of account purchases and sales are verifiable. He further submitted that with regard to the various objections raised by the assessing authority, reply was given before the assessing authority and also in the grounds of appeal, but the Tribunal has not considered those submissions and upheld the order of the first appellate authority. Having heard the learned counsel for the parties, I have perused the order of the Tribunal and the authorities below. I find substance in the argument of the learned counsel for the applicant. Having heard the learned counsel for the parties, I have perused the order of the Tribunal and the authorities below. I find substance in the argument of the learned counsel for the applicant. In T.T.R. No. 285 of 1999 (Balak Coal Depot, Chandausi, Varanasi v. Commissioner of Trade Tax) decided on November 11, 2005, this court held that merely because rokar and khata have not been maintained, books of account cannot be rejected in case the applicant maintains other books of account and from such books of account, purchases and sales are verifiable. Thus, Tribunal is directed to examine whether the purchases and sales are verifiable from other books of account. The Tribunal may also consider the explanation of the applicant in respect of the various objections raised by the assessing authority and decide the appeal afresh. In the circumstances, the order of the Tribunal is set aside. In the result, both the revisions are allowed. The order of the Tribunal is set aside and the matter is remanded back to the Tribunal to decide the appeals afresh in the light of the observations made above.