https://www.taxtmi.com/caselaws?id=151190 A petty dealer's practice of counting cash at the close of business and recording daily sales after adjustments is a recognised, though crude, accounting method, and it does not by itself justify rejection of account books absent evidence of suppression or breach of section 12 of the U.P. Sales Tax Act or rule 72 of the U.P. Sales Tax Rules. Assessment under the U.P. Sales Tax Act is year-specific, so rejection of books in an earlier year does not automatically support rejection in a later assessment year; each year must be judged on its own material. The account books could therefore not be rejected on either ground. en-us Mon, 04 Aug 1975 00:00:00 +0530 Sat, 01 Jun 2013 14:24:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=151190 A petty dealer's practice of counting cash at the close of business and recording daily sales after adjustments is a recognised, though crude, accounting method, and it does not by itself justify rejection of account books absent evidence of suppression or breach of section 12 of the U.P. Sales Tax Act or rule 72 of the U.P. Sales Tax Rules. Assessment under the U.P. Sales Tax Act is year-specific, so rejection of books in an earlier year does not automatically support rejection in a later assessment year; each year must be judged on its own material. The account books could therefore not be rejected on either ground. Case-Laws VAT and Sales Tax Mon, 04 Aug 1975 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=151190