https://www.taxtmi.com/caselaws?id=445992 The Court allowed the revision, setting aside the Tribunal's order that rejected the account books and enhanced the turnover under the Central Sales Tax Act. It found the Tribunal's decision unsustainable due to lack of cogent material supporting the rejection of account books and enhancement of turnover. The Court emphasized that rejection of account books under the UP VAT Act does not automatically apply to the Central Sales Tax Act without substantial evidence. The substantial questions of law were answered in favor of the revisionist, affirming the absence of material evidence for the Tribunal's conclusions. en-us Mon, 20 Nov 2023 00:00:00 +0530 Thu, 23 Nov 2023 12:49:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=445992 The Court allowed the revision, setting aside the Tribunal's order that rejected the account books and enhanced the turnover under the Central Sales Tax Act. It found the Tribunal's decision unsustainable due to lack of cogent material supporting the rejection of account books and enhancement of turnover. The Court emphasized that rejection of account books under the UP VAT Act does not automatically apply to the Central Sales Tax Act without substantial evidence. The substantial questions of law were answered in favor of the revisionist, affirming the absence of material evidence for the Tribunal's conclusions. Case-Laws VAT and Sales Tax Mon, 20 Nov 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=445992