https://www.taxtmi.com/caselaws?id=235399 The revisions concerning the assessment year 1995-96 under the U.P. Trade Tax Act and the Central Sales Tax Act were dismissed by the court. The court upheld the assessing authority's decision to reject the account books for the U.P. Act, emphasizing that disclosed turnover from rejected books cannot be used for assessment. Similarly, the rejection of account books for the Central Act was deemed appropriate, as the same set was rejected for the U.P. Act. The court found no substantial legal questions in the revisions, leading to their dismissal. The case underscores the significance of accurate account books in tax assessments under various acts. en-us Wed, 08 May 2013 00:00:00 +0530 Mon, 22 Jul 2013 10:20:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=235399 The revisions concerning the assessment year 1995-96 under the U.P. Trade Tax Act and the Central Sales Tax Act were dismissed by the court. The court upheld the assessing authority's decision to reject the account books for the U.P. Act, emphasizing that disclosed turnover from rejected books cannot be used for assessment. Similarly, the rejection of account books for the Central Act was deemed appropriate, as the same set was rejected for the U.P. Act. The court found no substantial legal questions in the revisions, leading to their dismissal. The case underscores the significance of accurate account books in tax assessments under various acts. Case-Laws VAT and Sales Tax Wed, 08 May 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=235399