https://www.taxtmi.com/caselaws?id=157927 The High Court dismissed the revision petition challenging the rejection of the assessee's books of account and assessment of turnover for the assessment year 1967-68 under the U.P. Sales Tax Act. The court upheld the rejection of account books based on discrepancies in turnover, lower recorded figures, and absence of a manufacturing account. Previous assessment orders' acceptance of explanations was deemed unreliable. Legal principles emphasized factual determinations for book rejections, with concurrence among authorities justifying rejection. The court affirmed the rejection of books of account and turnover assessment, emphasizing case-specific evaluations over blanket rejection criteria. en-us Wed, 19 Jan 1994 00:00:00 +0530 Mon, 14 Oct 2013 10:27:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=157927 The High Court dismissed the revision petition challenging the rejection of the assessee's books of account and assessment of turnover for the assessment year 1967-68 under the U.P. Sales Tax Act. The court upheld the rejection of account books based on discrepancies in turnover, lower recorded figures, and absence of a manufacturing account. Previous assessment orders' acceptance of explanations was deemed unreliable. Legal principles emphasized factual determinations for book rejections, with concurrence among authorities justifying rejection. The court affirmed the rejection of books of account and turnover assessment, emphasizing case-specific evaluations over blanket rejection criteria. Case-Laws VAT and Sales Tax Wed, 19 Jan 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=157927