https://www.taxtmi.com/caselaws?id=164361 The High Court dismissed the revision concerning the rejection of account books under section 22 of the U.P. Trade Tax Act, 1948. The Court found no error apparent on the face of the record in the Tribunal's decision. Emphasizing the presence of multiple valid grounds for rejection, the Court upheld the rejection, highlighting that the legal tenability of individual grounds was less significant given the overall sufficiency of reasons. The revision was dismissed based on the lack of apparent errors and the support provided by multiple valid grounds for upholding the rejection of the account books. en-us Thu, 24 Jul 2008 00:00:00 +0530 Tue, 22 Apr 2014 17:42:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=164361 The High Court dismissed the revision concerning the rejection of account books under section 22 of the U.P. Trade Tax Act, 1948. The Court found no error apparent on the face of the record in the Tribunal's decision. Emphasizing the presence of multiple valid grounds for rejection, the Court upheld the rejection, highlighting that the legal tenability of individual grounds was less significant given the overall sufficiency of reasons. The revision was dismissed based on the lack of apparent errors and the support provided by multiple valid grounds for upholding the rejection of the account books. Case-Laws VAT and Sales Tax Thu, 24 Jul 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=164361