https://www.taxtmi.com/caselaws?id=264936 A manufacturer's failure to maintain the mandatory stock register under section 12(2) of the U.P. Trade Tax Act, 1948, together with undisputed discrepancies in the records, justified rejection of the books of account as unreliable. Once the books were rejected, turnover could be determined on the basis of the material available on record, and the Tribunal's direction remanding the matter for fresh consideration of turnover was not illegal. The HC also found that no substantial question of law arose. The revision was therefore not allowed, and the Tribunal's remand order was sustained. en-us Thu, 03 Jul 2014 00:00:00 +0530 Sun, 04 Oct 2015 12:40:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=264936 A manufacturer's failure to maintain the mandatory stock register under section 12(2) of the U.P. Trade Tax Act, 1948, together with undisputed discrepancies in the records, justified rejection of the books of account as unreliable. Once the books were rejected, turnover could be determined on the basis of the material available on record, and the Tribunal's direction remanding the matter for fresh consideration of turnover was not illegal. The HC also found that no substantial question of law arose. The revision was therefore not allowed, and the Tribunal's remand order was sustained. Case-Laws VAT and Sales Tax Thu, 03 Jul 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=264936