https://www.taxtmi.com/caselaws?id=127619 A sales tax licence under Form III was subject to the Act and rules, including the obligation to maintain complete accounts showing buyer and seller details. Where the assessee omitted material transactions from its books, that condition was treated as breached. Section 6-A was applied to mean that contravention or non-observance of a licence condition exposed the dealer's sales for the whole year, from the commencement of that year, to tax as if the exemption under sections 5 and 6 did not apply. The exemption was therefore not confined only to the omitted entries but was lost for the year's turnover covered by the licence. en-us Tue, 09 Apr 1957 00:00:00 +0530 Wed, 13 Mar 2013 10:57:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=127619 A sales tax licence under Form III was subject to the Act and rules, including the obligation to maintain complete accounts showing buyer and seller details. Where the assessee omitted material transactions from its books, that condition was treated as breached. Section 6-A was applied to mean that contravention or non-observance of a licence condition exposed the dealer's sales for the whole year, from the commencement of that year, to tax as if the exemption under sections 5 and 6 did not apply. The exemption was therefore not confined only to the omitted entries but was lost for the year's turnover covered by the licence. Case-Laws VAT and Sales Tax Tue, 09 Apr 1957 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=127619