Rejection of account books for missing manufacturing records did not disturb the Tribunal's turnover finding.

Failure to maintain a manufacturing account and stock register was treated as a material defect in the books of account, justifying rejection of the account books. However, the defect was viewed as technical on the facts accepted by the Tribunal, and the disclosed turnover was not considered liable to disturbance. The result was that the books could be rejected, but the turnover determined by the Tribunal was sustained.

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Issues: Whether the assessee's account books were liable to be rejected for failure to maintain manufacturing account and stock register, and whether the turnover determined by the Tribunal could nevertheless be sustained.

Analysis: The absence of manufacturing account was treated as a material defect in the accounts, making the Tribunal's acceptance of the books erroneous. At the same time, the defect was regarded as technical in nature, and the disclosed turnover was not found warranting disturbance on the facts accepted by the Tribunal.

Conclusion: The account books were held liable to rejection, but the turnover determined by the Tribunal was maintained.

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