https://www.taxtmi.com/caselaws?id=174255 The court emphasized that the non-maintenance of manufacturing accounts is a serious defect, not a technical error, under Section 12(2) of the U. P. Sales Tax Act. It clarified that the rejection of account books due to this non-compliance is significant and cannot be dismissed lightly. Additionally, the judgment highlighted the importance of conducting a best judgment assessment based on all available evidence rather than solely relying on disclosed turnover when rejecting account books. Fair estimation and objective evaluation were deemed crucial in ensuring accurate assessments in sales tax cases. en-us Tue, 08 Aug 1989 00:00:00 +0530 Mon, 05 Oct 2015 13:04:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=174255 The court emphasized that the non-maintenance of manufacturing accounts is a serious defect, not a technical error, under Section 12(2) of the U. P. Sales Tax Act. It clarified that the rejection of account books due to this non-compliance is significant and cannot be dismissed lightly. Additionally, the judgment highlighted the importance of conducting a best judgment assessment based on all available evidence rather than solely relying on disclosed turnover when rejecting account books. Fair estimation and objective evaluation were deemed crucial in ensuring accurate assessments in sales tax cases. Case-Laws VAT and Sales Tax Tue, 08 Aug 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=174255