https://www.taxtmi.com/caselaws?id=153242 The High Court of Allahabad considered the validity of rejecting the assessee's accounts books, which were disputed by the revising authority based on various reasons. However, lacking concrete evidence and support from the assessing and appellate authorities, the rejection was deemed unjustified. The court accepted the explanation for the absence of separate cash memos for retail sales as a reasonable practice, not indicative of tax evasion. Consequently, the rejection was overturned in favor of the assessee, who was awarded costs of Rs. 200. en-us Fri, 19 May 1978 00:00:00 +0530 Fri, 19 Jul 2013 17:52:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=153242 The High Court of Allahabad considered the validity of rejecting the assessee's accounts books, which were disputed by the revising authority based on various reasons. However, lacking concrete evidence and support from the assessing and appellate authorities, the rejection was deemed unjustified. The court accepted the explanation for the absence of separate cash memos for retail sales as a reasonable practice, not indicative of tax evasion. Consequently, the rejection was overturned in favor of the assessee, who was awarded costs of Rs. 200. Case-Laws VAT and Sales Tax Fri, 19 May 1978 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=153242