https://www.taxtmi.com/caselaws?id=155834 Acceptance of account books was upheld because the appellate authority and Tribunal accepted the assessee's explanation for the turnover difference and found compliance with the record-keeping requirement under the U.P. Sales Tax Act; no error of law in that appreciation of evidence was shown. Zinc dross was also treated as taxable at 1% rather than as an unclassified item at 3%, because an earlier judicial classification had already identified it as zinc, and the revenue's relied-upon authorities concerned different commodities. The revision therefore failed and the Tribunal's order remained undisturbed. en-us Mon, 07 Nov 1988 00:00:00 +0530 Mon, 09 Sep 2013 14:06:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=155834 Acceptance of account books was upheld because the appellate authority and Tribunal accepted the assessee's explanation for the turnover difference and found compliance with the record-keeping requirement under the U.P. Sales Tax Act; no error of law in that appreciation of evidence was shown. Zinc dross was also treated as taxable at 1% rather than as an unclassified item at 3%, because an earlier judicial classification had already identified it as zinc, and the revenue's relied-upon authorities concerned different commodities. The revision therefore failed and the Tribunal's order remained undisturbed. Case-Laws VAT and Sales Tax Mon, 07 Nov 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=155834