https://www.taxtmi.com/caselaws?id=154802 Rejection of books of account may stand where the authorities' concurrent findings support turnover fixation, and such findings were upheld for assessment year 1976-77 under the U.P. Sales Tax Act. For assessment year 1977-78, however, a minor survey discrepancy and small stock variation, including the absence of a cash memo for one truckload of match boxes, were held insufficient by themselves to justify rejection of the books or disregard of the disclosed turnover. The assessee's accounts were accepted for that year, and the revision succeeded only in part. en-us Thu, 23 Jan 1986 00:00:00 +0530 Tue, 27 Aug 2013 15:01:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=154802 Rejection of books of account may stand where the authorities' concurrent findings support turnover fixation, and such findings were upheld for assessment year 1976-77 under the U.P. Sales Tax Act. For assessment year 1977-78, however, a minor survey discrepancy and small stock variation, including the absence of a cash memo for one truckload of match boxes, were held insufficient by themselves to justify rejection of the books or disregard of the disclosed turnover. The assessee's accounts were accepted for that year, and the revision succeeded only in part. Case-Laws VAT and Sales Tax Thu, 23 Jan 1986 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=154802