https://www.taxtmi.com/caselaws?id=127760 A statement made to a sales tax investigator authorised under section 38 of the Sales Tax Act, 1953 was treated as a confession to a police officer for the purposes of section 25 of the Indian Evidence Act and was inadmissible. The Court also found that oral evidence reconstructing sales totals from cash memo books was unsafe, because the original books were not produced, the source of the figures was unexplained, and no contemporaneous notes supported the totals. In one connected matter, the prosecution led no evidence; in another, the record did not prove false entries or failure to maintain true accounts. The acquittal was sustained and the State appeals failed. en-us Fri, 04 Jul 1958 00:00:00 +0530 Sat, 16 Mar 2013 11:00:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=127760 A statement made to a sales tax investigator authorised under section 38 of the Sales Tax Act, 1953 was treated as a confession to a police officer for the purposes of section 25 of the Indian Evidence Act and was inadmissible. The Court also found that oral evidence reconstructing sales totals from cash memo books was unsafe, because the original books were not produced, the source of the figures was unexplained, and no contemporaneous notes supported the totals. In one connected matter, the prosecution led no evidence; in another, the record did not prove false entries or failure to maintain true accounts. The acquittal was sustained and the State appeals failed. Case-Laws VAT and Sales Tax Fri, 04 Jul 1958 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=127760