https://www.taxtmi.com/caselaws?id=284043 The revision under Section 11 of the U.P. Sales Tax Act involved the rejection of books of account by the Sales Tax Officer, leading to a turnover increase for an assessee in the brick manufacturing business. The Tribunal's decision was challenged, with the judge ruling that non-production during surveys alone was insufficient grounds for rejection. The Tribunal's failure to establish the assessee's presence during surveys or intentional tax evasion led to the unsustainable order being set aside. The case was remanded for reconsideration, directing the acceptance of the books of account as correct, with each party bearing their own costs. 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 The revision under Section 11 of the U.P. Sales Tax Act involved the rejection of books of account by the Sales Tax Officer, leading to a turnover increase for an assessee in the brick manufacturing business. The Tribunal's decision was challenged, with the judge ruling that non-production during surveys alone was insufficient grounds for rejection. The Tribunal's failure to establish the assessee's presence during surveys or intentional tax evasion led to the unsustainable order being set aside. The case was remanded for reconsideration, directing the acceptance of the books of account as correct, with each party bearing their own costs. Case-Laws VAT and Sales Tax Tue, 28 Mar 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=284043