ITAT held that where Assessee has affected cash sales and had considered London Bullion Market (LBM) for fixing rate of sale of bullion, it could not be said that Assessee had supressed sales merely because such rate of cash sales was lower than the rate at which sales were made to certain jeweller. ITAT noted that the diaries found during search in which higher rates were mentioned, pertained to different year and thus could not be relied upon. ITAT observed that it is the choice of the seller whether to follow LBM rate or association rate or rate followed by any other dealer or rate which is deemed fit considering the nature of the business; and that Revenue cannot force Assessee to sell its products at a particular rate. Accordingly, ITAT upheld the deletion of addition on account of suppression of sales and dismissed the Revenue’s appeal.