TaxTMI 
TaxTMI 
1976 (5) TMI 90
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....red for the opinion of this court: "(1) Whether, on the facts and in the circumstances of the case, rejection of accounts and the best judgment assessment were permissible for the alleged non-compliance of rule 72(2), within the meaning and scope of section 12 of the U.P. Sales Tax Act? (2) Whether, on the facts and in the circumstances of the case, the articles sold by the petitioner were r....
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....aled that all these articles were used in the manufacture of Shaktiman trucks. The counsel for the assessee urged that the account books could not be rejected for non-compliance with rule 72(2) of the Rules framed under the U.P. Sales Tax Act. He has placed reliance on Devi Charan Sri Mohan Dass v. Commissioner of Sales Tax, U.P.(1) The Judge (Revisions) accepted the contention of the assessee tha....
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.... is in keeping with the various system of account keeping, as of the revenue to insist that the account books are maintained not only in an intelligible form but also in a manner to inspire confidence about their authenticity. But the mere fact that the dealer did not maintain his account books as required under rule 72(2) does not render him liable for a best judgment assessment. We, therefore, a....
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....nly for purposes of motor vehicles and the other which are used for purposes other than as parts of motor vehicles, for instance bulb, rexine, springs, etc., which are used both as spare motor parts and which can be used otherwise as well. In every case, it shall have to be affirmatively established by the assessee if he desires not to be covered by the notification issued under section 3-A that t....