https://www.taxtmi.com/caselaws?id=158098 Non-maintenance of prescribed accounts, including absence of a commenced ledger and stock register, together with account slips and stock variation showing suppressed turnover, was treated as tax evasion under the sales tax law. The dealer's request for composition was accepted, and the resulting composition order and assessment on suppressed turnover were upheld because the statute made such an order final and barred appeal or revision. The contention that the dealer had been compelled to admit the lapses was rejected as an afterthought. en-us Mon, 18 Apr 1994 00:00:00 +0530 Wed, 16 Oct 2013 17:26:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=158098 Non-maintenance of prescribed accounts, including absence of a commenced ledger and stock register, together with account slips and stock variation showing suppressed turnover, was treated as tax evasion under the sales tax law. The dealer's request for composition was accepted, and the resulting composition order and assessment on suppressed turnover were upheld because the statute made such an order final and barred appeal or revision. The contention that the dealer had been compelled to admit the lapses was rejected as an afterthought. Case-Laws VAT and Sales Tax Mon, 18 Apr 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=158098