https://www.taxtmi.com/caselaws?id=105788 Revision under section 11 of the U.P. Trade Tax Act is confined to questions of law, so the High Court cannot reappreciate evidence or disturb factual findings on rejection of books of account. Non-production of accounts at the time of survey is a material circumstance in assessing whether the return is correct and the books were maintained in the regular course of business. Later production during assessment does not erase the earlier failure, and the assessee must give a plausible explanation to avoid adverse inference. The High Court's interference was therefore unwarranted, and rejection of the books was upheld in favour of the Revenue. en-us Mon, 13 Nov 2006 00:00:00 +0530 Fri, 30 Aug 2013 14:09:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=105788 Revision under section 11 of the U.P. Trade Tax Act is confined to questions of law, so the High Court cannot reappreciate evidence or disturb factual findings on rejection of books of account. Non-production of accounts at the time of survey is a material circumstance in assessing whether the return is correct and the books were maintained in the regular course of business. Later production during assessment does not erase the earlier failure, and the assessee must give a plausible explanation to avoid adverse inference. The High Court's interference was therefore unwarranted, and rejection of the books was upheld in favour of the Revenue. Case-Laws VAT and Sales Tax Mon, 13 Nov 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=105788