https://www.taxtmi.com/caselaws?id=272537 Failure to maintain a manufacturing account and stock register was treated as a material defect in the books of account, justifying rejection of the account books. However, the defect was viewed as technical on the facts accepted by the Tribunal, and the disclosed turnover was not considered liable to disturbance. The result was that the books could be rejected, but the turnover determined by the Tribunal was sustained. en-us Fri, 28 Aug 1981 00:00:00 +0530 Mon, 07 May 2018 16:48:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=272537 Failure to maintain a manufacturing account and stock register was treated as a material defect in the books of account, justifying rejection of the account books. However, the defect was viewed as technical on the facts accepted by the Tribunal, and the disclosed turnover was not considered liable to disturbance. The result was that the books could be rejected, but the turnover determined by the Tribunal was sustained. Case-Laws VAT and Sales Tax Fri, 28 Aug 1981 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=272537