https://www.taxtmi.com/caselaws?id=174257 A minor discrepancy in purchase records did not justify remand for fresh inquiry where the relevant bill and seized papers already disclosed the position and no suppression or understatement was found in the remaining purchases or sales. Rejection of account books under Section 12(2) of the U.P. Trade Tax Act may be warranted where manufacturing accounts are not maintained, but a best judgment addition is not automatic in every case. The remand power must serve the ends of justice and cannot be used to give the Revenue a second chance without showing a substantial infirmity in the appellate order. The first appellate authority's acceptance of the disclosed turnover was restored. en-us Sat, 07 Feb 1998 00:00:00 +0530 Mon, 05 Oct 2015 13:08:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=174257 A minor discrepancy in purchase records did not justify remand for fresh inquiry where the relevant bill and seized papers already disclosed the position and no suppression or understatement was found in the remaining purchases or sales. Rejection of account books under Section 12(2) of the U.P. Trade Tax Act may be warranted where manufacturing accounts are not maintained, but a best judgment addition is not automatic in every case. The remand power must serve the ends of justice and cannot be used to give the Revenue a second chance without showing a substantial infirmity in the appellate order. The first appellate authority's acceptance of the disclosed turnover was restored. Case-Laws VAT and Sales Tax Sat, 07 Feb 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=174257