https://www.taxtmi.com/caselaws?id=104096 Non-maintenance of the stock register required under the Uttar Pradesh Sales Tax Act rendered the assessee's accounts unreliable because quantitative verification of raw materials and finished goods could not be properly made; the account books were therefore liable to rejection. Once rejected, the disclosed turnover could not be accepted unchanged, and the assessing authority was required to determine turnover on a best judgment basis using the available material. The High Court's contrary view was set aside, and the estimated turnover accepted in appeal was restored. en-us Mon, 09 Sep 1996 00:00:00 +0530 Thu, 25 Feb 2016 15:37:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=104096 Non-maintenance of the stock register required under the Uttar Pradesh Sales Tax Act rendered the assessee's accounts unreliable because quantitative verification of raw materials and finished goods could not be properly made; the account books were therefore liable to rejection. Once rejected, the disclosed turnover could not be accepted unchanged, and the assessing authority was required to determine turnover on a best judgment basis using the available material. The High Court's contrary view was set aside, and the estimated turnover accepted in appeal was restored. Case-Laws VAT and Sales Tax Mon, 09 Sep 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=104096