Books rejection and best judgment assessment upheld where manufacturing accounts were not maintained and turnover fixation stood unchallenged.

Rejection of the books of account was justified where the assessee failed to maintain manufacturing accounts as required by section 12(2) of the U.P. Sales Tax Act; that omission alone supported rejection of the disclosed turnover. The assessee also failed to dislodge the factual finding on turnover fixation. On these facts, the best judgment assessment was upheld and the revisions failed.

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Issues: Whether the rejection of the disclosed turnover and the best judgment assessment were justified for want of manufacturing accounts and on the finding regarding turnover fixation.

Analysis: The assessee did not succeed in challenging the factual findings recorded by the authorities. It was found that the assessee was not maintaining manufacturing accounts as contemplated by section 12(2) of the U.P. Sales Tax Act, and that omission was sufficient to reject the books of account. The finding on fixation of turnover was also not assailed successfully.

Conclusion: The rejection of the books and the best judgment assessment were upheld, and the revisions failed.

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