https://www.taxtmi.com/caselaws?id=127790 A registered dealer under the Andhra Pradesh General Sales Tax Rules, 1957 was required to maintain a true and correct account of purchases and sales contemporaneously, with purchases entered in the day book when the goods were bought. The Court stated that keeping loose documents such as bills or railway receipts did not satisfy that accounting duty, because the rule contemplated an up-to-date account and no later time lag was authorised. It further held that breach of rule 45(1) was punishable under rule 64 if the failure was blameworthy; proof of a specific intention to evade sales tax was not necessary. en-us Tue, 01 Sep 1959 00:00:00 +0530 Sat, 16 Mar 2013 16:34:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=127790 A registered dealer under the Andhra Pradesh General Sales Tax Rules, 1957 was required to maintain a true and correct account of purchases and sales contemporaneously, with purchases entered in the day book when the goods were bought. The Court stated that keeping loose documents such as bills or railway receipts did not satisfy that accounting duty, because the rule contemplated an up-to-date account and no later time lag was authorised. It further held that breach of rule 45(1) was punishable under rule 64 if the failure was blameworthy; proof of a specific intention to evade sales tax was not necessary. Case-Laws VAT and Sales Tax Tue, 01 Sep 1959 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=127790