https://www.taxtmi.com/caselaws?id=154685 Rejection of books of account was not justified where the same books and trading pattern had been accepted in the preceding and subsequent years. The only defect identified was the absence of house numbers in self-prepared vouchers, but no material showed that the voucher-wise purchases were substantial or unreliable. On that record, an inference that scrap purchases had been made from outside Uttar Pradesh could not be sustained. The assessment addition based on alleged outside-State purchases was therefore deleted, and the assessee's explanation of local purchases was accepted. en-us Fri, 27 Feb 1987 00:00:00 +0530 Mon, 26 Aug 2013 15:10:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=154685 Rejection of books of account was not justified where the same books and trading pattern had been accepted in the preceding and subsequent years. The only defect identified was the absence of house numbers in self-prepared vouchers, but no material showed that the voucher-wise purchases were substantial or unreliable. On that record, an inference that scrap purchases had been made from outside Uttar Pradesh could not be sustained. The assessment addition based on alleged outside-State purchases was therefore deleted, and the assessee's explanation of local purchases was accepted. Case-Laws VAT and Sales Tax Fri, 27 Feb 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=154685