https://www.taxtmi.com/caselaws?id=272539 The High Court upheld the rejection of account-books for the assessment year 1972-73 due to technical reasons but accepted the disclosed turnover. The higher electricity consumption and decline in turnover were not considered valid grounds for rejection. The failure to maintain a stock register led to the rejection. The revision was partially allowed, and the assessee's turnover was accepted. Costs were assessed at Rs. 300. en-us Wed, 26 Aug 1981 00:00:00 +0530 Mon, 07 May 2018 16:53:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=272539 The High Court upheld the rejection of account-books for the assessment year 1972-73 due to technical reasons but accepted the disclosed turnover. The higher electricity consumption and decline in turnover were not considered valid grounds for rejection. The failure to maintain a stock register led to the rejection. The revision was partially allowed, and the assessee's turnover was accepted. Costs were assessed at Rs. 300. Case-Laws VAT and Sales Tax Wed, 26 Aug 1981 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=272539