https://www.taxtmi.com/caselaws?id=149998 Unreliable books of account may be rejected where the dealer fails to maintain proper manufacturing and stock records, and where the record does not satisfy prescribed stock-book requirements; on such material, turnover may be estimated. A transfer of goods to a branch of the same entity is not an inter-State sale unless there is a sale contract and movement of goods pursuant to that contract. Applying these principles, the stock transfer to the Jullundur branch was not treated as inter-State sales, while the rejection of accounts and the U.P. turnover enhancement were upheld on the basis of the defects and supporting circumstances. en-us Mon, 31 Aug 1970 00:00:00 +0530 Tue, 07 May 2013 16:10:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=149998 Unreliable books of account may be rejected where the dealer fails to maintain proper manufacturing and stock records, and where the record does not satisfy prescribed stock-book requirements; on such material, turnover may be estimated. A transfer of goods to a branch of the same entity is not an inter-State sale unless there is a sale contract and movement of goods pursuant to that contract. Applying these principles, the stock transfer to the Jullundur branch was not treated as inter-State sales, while the rejection of accounts and the U.P. turnover enhancement were upheld on the basis of the defects and supporting circumstances. Case-Laws VAT and Sales Tax Mon, 31 Aug 1970 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=149998