https://www.taxtmi.com/caselaws?id=174921 Failure to file returns, non-production of stock details, and absence of books during survey did not, by themselves, justify rejection of the account books. The stock register was treated as not a primary account, and non-cooperation at survey was considered a matter attracting penalty under the Act rather than automatically making the books unreliable. As purchases and sales were not found unavailable from the other books, only the discrepancy between turnover shown in the assessment chart and turnover disclosed in the books required scrutiny. On these grounds alone, rejection of the accounts could not be sustained, and the matter was remanded for fresh decision according to law. en-us Mon, 17 Sep 1979 00:00:00 +0530 Wed, 28 Oct 2015 16:51:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=174921 Failure to file returns, non-production of stock details, and absence of books during survey did not, by themselves, justify rejection of the account books. The stock register was treated as not a primary account, and non-cooperation at survey was considered a matter attracting penalty under the Act rather than automatically making the books unreliable. As purchases and sales were not found unavailable from the other books, only the discrepancy between turnover shown in the assessment chart and turnover disclosed in the books required scrutiny. On these grounds alone, rejection of the accounts could not be sustained, and the matter was remanded for fresh decision according to law. Case-Laws VAT and Sales Tax Mon, 17 Sep 1979 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=174921