" In response to the notice, the appellant appeared before the Commercial Tax Officer, who after hearing the former and examining the cash memos and other material submitted a report of the investigation made by him to the Assistant Commissioner, Central Section observing inter alia that two original cash memos issued by the appellant bearing serial No. 30727 26 dated January 24 for Rs. 69.50 in respect of sale of Banarsi Saree and No. 31310 37 dated December 25, 1966 for Rs. 62.20 in respect of sale of ready made garments were not properly recorded in the appellant 's books of accounts and records and that on reference to the appellant 's books of accounts and cash memos, it had been found that cash memo No. 30727 26 was issued in respect of mill made cloth for Rs. 11.75 on August 18, 1964 and not in respect of Banarsi saree for Rs. 69.50 an January 24 and cash memo No. 31310 37 was issued in respect of sale of mill made cloth for Rs. 9.37 and not in respect of sale of already made garments for Rs. 62.20 on December 25, 1966.