https://www.taxtmi.com/caselaws?id=155371 A dealer manufacturing and selling exempted goods was not required to maintain manufacturing accounts under section 12(2) of the U.P. Sales Tax Act, 1948, because that obligation applies only to a manufacturer liable to pay tax on those goods. Section 12(1) still required true and correct accounts of goods bought and sold, including for an exempted dealer. Rejection of books was therefore justified only for non-compliance with section 12(1), and not merely because manufacturing accounts were absent where the goods were exempt. On that basis, rejection of the books for breach of section 12(2) was unwarranted. en-us Wed, 09 Sep 1987 00:00:00 +0530 Tue, 13 Feb 2018 11:35:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=155371 A dealer manufacturing and selling exempted goods was not required to maintain manufacturing accounts under section 12(2) of the U.P. Sales Tax Act, 1948, because that obligation applies only to a manufacturer liable to pay tax on those goods. Section 12(1) still required true and correct accounts of goods bought and sold, including for an exempted dealer. Rejection of books was therefore justified only for non-compliance with section 12(1), and not merely because manufacturing accounts were absent where the goods were exempt. On that basis, rejection of the books for breach of section 12(2) was unwarranted. Case-Laws VAT and Sales Tax Wed, 09 Sep 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=155371