https://www.taxtmi.com/caselaws?id=153240 The court dismissed the revision filed by the Commissioner of Sales Tax regarding the rejection of an assessee's account books due to the non-issuance of cash memos for petty sales. The appellate authority accepted explanations for higher electricity consumption and found no justification to reject the account books solely based on the non-issuance of individual cash memos, especially when no adverse material was found during surveys. The court emphasized that recording consolidated sales in account books or issuing consolidated cash memos serves the same purpose, and the absence of individual cash memos at the time of sale should not warrant rejection. en-us Wed, 16 Sep 1981 00:00:00 +0530 Fri, 19 Jul 2013 17:49:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=153240 The court dismissed the revision filed by the Commissioner of Sales Tax regarding the rejection of an assessee's account books due to the non-issuance of cash memos for petty sales. The appellate authority accepted explanations for higher electricity consumption and found no justification to reject the account books solely based on the non-issuance of individual cash memos, especially when no adverse material was found during surveys. The court emphasized that recording consolidated sales in account books or issuing consolidated cash memos serves the same purpose, and the absence of individual cash memos at the time of sale should not warrant rejection. Case-Laws VAT and Sales Tax Wed, 16 Sep 1981 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=153240