https://www.taxtmi.com/caselaws?id=162763 Books of account should not be rejected merely because rokar and khata were not maintained if other books are available and purchases and sales remain verifiable. The High Court noted that the Tribunal had relied on missing vouchers and the absence of evidence regarding a disputed coal delivery order, but had not examined whether the existing records could still verify the transactions or considered the taxpayer's explanations to the objections raised. The matter was therefore required to be reconsidered on the basis of verifiability from the other books of account and the explanations offered. en-us Fri, 27 Jan 2006 00:00:00 +0530 Thu, 13 Mar 2014 18:23:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=162763 Books of account should not be rejected merely because rokar and khata were not maintained if other books are available and purchases and sales remain verifiable. The High Court noted that the Tribunal had relied on missing vouchers and the absence of evidence regarding a disputed coal delivery order, but had not examined whether the existing records could still verify the transactions or considered the taxpayer's explanations to the objections raised. The matter was therefore required to be reconsidered on the basis of verifiability from the other books of account and the explanations offered. Case-Laws VAT and Sales Tax Fri, 27 Jan 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=162763