TaxTMI 
TaxTMI 
1981 (9) TMI 255
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....ction of account books for non-issuance of cash memo for petty sales arises for consideration. The assessee carried on the business of cement, oil, mobile oil, etc., in the assessment year 1973-74. Its premises were surveyed on 25th May, 30th July and 9th September, 1973. No adverse material was found. But its account book was rejected because of higher consumption of electricity and failure to....
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....mmissioner of Sales Tax 1981 UPTC 96, Ram Sunder Vijai Kumar v. Commissioner of Sales Tax 1981 UPTC 279 and Babu Lal Mahadeo Prasad, Chowk, Allahabad v. Commissioner of Sales Tax 1981 UPTC 31. In the last decision another decision of this Court which had taken a contrary view was noticed. The necessity however to refer the case to larger Bench is saved as none of these decisions noticed a Division....
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....on of the account books then recording of consolidated petty sales at the end of the day also cannot furnish material for rejection of the account books. Section 8-A(4) mandates a dealer to issue cash memo or bill, without prejudice to the provision of section 12. That is, irrespective of the provisions for maintenance of account books such as a stock register, manufacturing register, the asses....
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....sold as required under section 12 its account books cannot be rejected. For instance the entries in the account books showing opening stock of the day, receipts and sale in the course of the day and the closing stock may not show any discrepancy. Can the account books be rejected? If so under which provision because the assessee having maintained true and correct account showing value of the goods....