https://www.taxtmi.com/caselaws?id=159906 Account books cannot be rejected for alleged non-compliance with section 12(2) of the U.P. Sales Tax Act, 1948 where stock registers, production records, sales registers, challans, cash memos and purchase vouchers make manufacturing activity, purchases and sales reasonably verifiable, especially when the same method was accepted in earlier assessments. An addition for inter-State sales cannot be sustained on survey entries alone unless there is material showing that the movement of goods was occasioned by a contract of sale or that the assessee's explanation for stock discrepancies is unreliable. On the stated facts, the Tribunal's findings were upheld and the revisions failed. en-us Thu, 19 Mar 1998 00:00:00 +0530 Tue, 03 Dec 2013 17:53:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=159906 Account books cannot be rejected for alleged non-compliance with section 12(2) of the U.P. Sales Tax Act, 1948 where stock registers, production records, sales registers, challans, cash memos and purchase vouchers make manufacturing activity, purchases and sales reasonably verifiable, especially when the same method was accepted in earlier assessments. An addition for inter-State sales cannot be sustained on survey entries alone unless there is material showing that the movement of goods was occasioned by a contract of sale or that the assessee's explanation for stock discrepancies is unreliable. On the stated facts, the Tribunal's findings were upheld and the revisions failed. Case-Laws VAT and Sales Tax Thu, 19 Mar 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=159906