TaxTMI 
TaxTMI 
1975 (8) TMI 116
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....ction 11(1) of the U.P. Sales Tax Act. The assessee is a dealer in dry fruits, ice and fireworks. His return for the assessment year 1967-68 disclosing a turnover of Rs. 90,570.29 was not accepted by the Sales Tax Officer, even though in support of the return he produced his account books consisting of rokar, khata, purchase voucher and form C register. The Sales Tax Officer enhanced the turnov....
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....y sales at the end of the day's transactions after counting the cash in the till? (ii) Whether the dealer's books of account could be rejected for the year 1967-68 on the ground that his books of account had been rejected during the previous year?" Ordinarily, cash sales must be vouched by cash memos or by contemporaneous entries in the cash book so that the sales can be easily verified. But....
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....t the end of the day, this ground is sufficient to justify the rejection of account books. This is not a correct view. The manner of recording the sales by counting the cash in the till by itself is not enough to warrant the rejection of the account books. The fact that in the preceding year also the account books of the assessee were rejected on the same ground is not a relevant consideration. Th....
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....ing the value of the goods sold and bought by him and, in case the accounts maintained in the ordinary course, do not show the same in an intelligible form, he shall maintain a true and correct account in such form as may be prescribed in this behalf. Rule 72 of the U.P. Sales Tax Rules similarly provides that every dealer shall maintain a true and correct account of all his purchases, sales and s....