https://www.taxtmi.com/caselaws?id=151160 Inspection of a dealer's premises and books under the U.P. Sales Tax Act may be made, and non-cooperation with a survey officer can attract penal consequences, but failure to produce books before the surveyor does not by itself justify rejection of account books where they are otherwise accepted for the main business. A prior year's similar business activity also cannot, without objective material for the assessment year in question, support an inference of continued turnover. Each assessment year is a separate unit, so additions to turnover must rest on relevant and admissible material, not conjecture; the addition of additional turnover was therefore not sustained. en-us Mon, 23 Feb 1976 00:00:00 +0530 Fri, 31 May 2013 17:21:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=151160 Inspection of a dealer's premises and books under the U.P. Sales Tax Act may be made, and non-cooperation with a survey officer can attract penal consequences, but failure to produce books before the surveyor does not by itself justify rejection of account books where they are otherwise accepted for the main business. A prior year's similar business activity also cannot, without objective material for the assessment year in question, support an inference of continued turnover. Each assessment year is a separate unit, so additions to turnover must rest on relevant and admissible material, not conjecture; the addition of additional turnover was therefore not sustained. Case-Laws VAT and Sales Tax Mon, 23 Feb 1976 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=151160