https://www.taxtmi.com/caselaws?id=284043 Books of account under the U.P. Sales Tax Act cannot be rejected merely because they were not produced at the time of survey. The Allahabad HC held that such rejection requires a reasoned finding that the assessee was present, deliberately withheld the books, or acted with an ulterior motive to evade tax. As the Tribunal recorded no such factual basis and did not examine the issue on that footing, the rejection could not be sustained. The revision was allowed in part, the matter was remitted for fresh decision, and the books of account were to be treated as correct. en-us Tue, 28 Mar 1989 00:00:00 +0530 Thu, 24 Oct 2019 14:42:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=284043 Books of account under the U.P. Sales Tax Act cannot be rejected merely because they were not produced at the time of survey. The Allahabad HC held that such rejection requires a reasoned finding that the assessee was present, deliberately withheld the books, or acted with an ulterior motive to evade tax. As the Tribunal recorded no such factual basis and did not examine the issue on that footing, the rejection could not be sustained. The revision was allowed in part, the matter was remitted for fresh decision, and the books of account were to be treated as correct. Case-Laws VAT and Sales Tax Tue, 28 Mar 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=284043