https://www.taxtmi.com/caselaws?id=157028 A dealer manufacturing and selling fully exempt goods was not required to maintain manufacturing accounts under the manufacturer-specific obligation in section 12(2) of the U.P. Sales Tax Act merely for that reason, and rejection of the books on that ground alone was unsustainable. The court distinguished this from the separate duty under section 12(1) to keep true and correct trading accounts, and left any further challenge based on alleged defects in those accounts or other factual issues for fresh consideration by the fact-finding authority. en-us Wed, 31 Mar 1993 00:00:00 +0530 Fri, 27 Sep 2013 17:33:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=157028 A dealer manufacturing and selling fully exempt goods was not required to maintain manufacturing accounts under the manufacturer-specific obligation in section 12(2) of the U.P. Sales Tax Act merely for that reason, and rejection of the books on that ground alone was unsustainable. The court distinguished this from the separate duty under section 12(1) to keep true and correct trading accounts, and left any further challenge based on alleged defects in those accounts or other factual issues for fresh consideration by the fact-finding authority. Case-Laws VAT and Sales Tax Wed, 31 Mar 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=157028