https://www.taxtmi.com/caselaws?id=150618 Non-compliance with rule 72(2) of the U.P. Sales Tax Rules does not automatically justify rejection of account books or enhancement of turnover. The rule was treated as requiring certain information to be maintained in the books, not as creating a per se consequence for every technical lapse. Where the accounts are otherwise regular, verifiable, and supported by reasonable recorded sales, omission to keep a manufacturing account in the precise prescribed form is insufficient by itself to trigger best judgment assessment. Rejection of accounts requires defective books or material showing under-recording of turnover. en-us Mon, 06 Aug 1973 00:00:00 +0530 Mon, 20 May 2013 14:44:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=150618 Non-compliance with rule 72(2) of the U.P. Sales Tax Rules does not automatically justify rejection of account books or enhancement of turnover. The rule was treated as requiring certain information to be maintained in the books, not as creating a per se consequence for every technical lapse. Where the accounts are otherwise regular, verifiable, and supported by reasonable recorded sales, omission to keep a manufacturing account in the precise prescribed form is insufficient by itself to trigger best judgment assessment. Rejection of accounts requires defective books or material showing under-recording of turnover. Case-Laws VAT and Sales Tax Mon, 06 Aug 1973 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=150618