Books of account under Central Sales Tax cannot be rejected solely because State sales tax books were rejected without evidence of suppression.

Books of account for inter-State sales could not be rejected under the Central Sales Tax regime merely because the same year's books had been rejected under the U.P. Sales Tax law. In the absence of evidence of suppression in the inter-State sales, the prior rejection under the State law did not by itself justify rejection for Central Sales Tax assessment. The Tribunal's finding on lack of suppression was decisive, and the revenue's challenge failed.

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Issues: Whether the books of account relating to inter-State sales could be rejected under the Central Sales Tax regime merely because the books for the same year were rejected under the U.P. Sales Tax law.

Analysis: The Tribunal had recorded a finding that no evidence was adduced to show suppression by the assessee in the inter-State sales. In the absence of any such suppression, rejection of books under the U.P. Sales Tax law did not, by itself, furnish a ground to reject the books for Central Sales Tax assessment also.

Conclusion: The revision was without merit and was rejected, leaving the assessee entitled to succeed.

Final Conclusion: The refusal to disturb the Tribunal's order stood confirmed and the revenue's challenge failed.

Ratio Decidendi: Rejection of books of account under one sales tax regime cannot, without evidence of suppression in the relevant inter-State , justify rejection under the Central Sales Tax regime.

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