https://www.taxtmi.com/caselaws?id=157743 The High Court set aside the Sales Tax Tribunal's order rejecting the account books of the assessee due to discrepancies found during a survey. The Judge emphasized the necessity for the Tribunal to address all identified discrepancies, including those related to stock in bags, and provide clear findings before upholding the rejection. The matter was remanded back to the Tribunal for fresh consideration, granting the assessee the opportunity to present arguments. The High Court's decision underscored the importance of proper consideration and explanation of discrepancies in justifying the rejection of account books. en-us Thu, 25 Feb 1993 00:00:00 +0530 Thu, 10 Oct 2013 13:15:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=157743 The High Court set aside the Sales Tax Tribunal's order rejecting the account books of the assessee due to discrepancies found during a survey. The Judge emphasized the necessity for the Tribunal to address all identified discrepancies, including those related to stock in bags, and provide clear findings before upholding the rejection. The matter was remanded back to the Tribunal for fresh consideration, granting the assessee the opportunity to present arguments. The High Court's decision underscored the importance of proper consideration and explanation of discrepancies in justifying the rejection of account books. Case-Laws VAT and Sales Tax Thu, 25 Feb 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=157743