https://www.taxtmi.com/caselaws?id=239541 Non-production of account books at the time of survey can justify rejection of the books where the assessee is expected to keep true and correct accounts available for inspection. Reading the obligation to maintain proper books under section 12 with the inspection and search powers under section 13 of the U.P. Sales Tax Act, the court treated failure to produce the books during survey as a relevant circumstance for doubting the correctness and completeness of the return. The assessee also had to explain the non-production, and prior rejection of the same books in earlier years reinforced the adverse inference. The books were therefore rejected in the circumstances of the case. en-us Wed, 13 Nov 2013 00:00:00 +0530 Fri, 15 Nov 2013 21:31:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=239541 Non-production of account books at the time of survey can justify rejection of the books where the assessee is expected to keep true and correct accounts available for inspection. Reading the obligation to maintain proper books under section 12 with the inspection and search powers under section 13 of the U.P. Sales Tax Act, the court treated failure to produce the books during survey as a relevant circumstance for doubting the correctness and completeness of the return. The assessee also had to explain the non-production, and prior rejection of the same books in earlier years reinforced the adverse inference. The books were therefore rejected in the circumstances of the case. Case-Laws VAT and Sales Tax Wed, 13 Nov 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=239541