https://www.taxtmi.com/caselaws?id=174920 The maintained books of account could not be rejected merely because they were not produced at the time of survey, where no defect was found in them at assessment. Non-production at survey was explained by the books being kept elsewhere and the kiln having no business activity, which was treated as different from non-maintenance of books. In the absence of any defect in the regular books and registers, no adverse inference was justified, and the assessing authority had to examine the books at assessment before rejecting the book version. en-us Wed, 12 Aug 1987 00:00:00 +0530 Wed, 28 Oct 2015 16:42:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=174920 The maintained books of account could not be rejected merely because they were not produced at the time of survey, where no defect was found in them at assessment. Non-production at survey was explained by the books being kept elsewhere and the kiln having no business activity, which was treated as different from non-maintenance of books. In the absence of any defect in the regular books and registers, no adverse inference was justified, and the assessing authority had to examine the books at assessment before rejecting the book version. Case-Laws VAT and Sales Tax Wed, 12 Aug 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=174920