2006 (1) TMI 572

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....as "the Act") are directed against the order of Tribunal dated April 15, 1999 relating to the assessment years 1986-87 and 1987-1988. The applicant was carrying on the business of purchase and sale of coal and claimed to have maintained books of account in the form of purchase register, sale register, purchase voucher, cash memo and form register. It was claimed that the purchase and sale were ....

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....licant submitted that this court in T. T. R. No. 285 of 1999 (Balak Coal Depot, Chandausi, Varanasi v. Commissioner of Trade Tax) decided on November 11, 2005 held that the books of account cannot be rejected merely on the ground that the rokar and khata could not be maintained in case other books of account have been maintained and from other books of account purchases and sales are verifiable. ....