https://www.taxtmi.com/caselaws?id=175632 Account books cannot be rejected merely for absence of a cash book, ledger, intimation of the firing period, or non-production of coal vouchers where contemporaneous registers and vouchers still make sales, purchases, and consumption verifiable. The High Court noted that the assessee maintained multiple records, including stock, daily sale, cash memo, and coal purchase registers, and that no finding showed the transactions or coal use to be unreliable or disproportionate to brick production. On that basis, rejection of the books for both years was unsustainable, and the revisional order was set aside. en-us Tue, 18 Nov 1980 00:00:00 +0530 Mon, 30 Nov 2015 14:22:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=175632 Account books cannot be rejected merely for absence of a cash book, ledger, intimation of the firing period, or non-production of coal vouchers where contemporaneous registers and vouchers still make sales, purchases, and consumption verifiable. The High Court noted that the assessee maintained multiple records, including stock, daily sale, cash memo, and coal purchase registers, and that no finding showed the transactions or coal use to be unreliable or disproportionate to brick production. On that basis, rejection of the books for both years was unsustainable, and the revisional order was set aside. Case-Laws VAT and Sales Tax Tue, 18 Nov 1980 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=175632