1981 (8) TMI 246

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....books of assessee was rejected and turnover was determined to the best of judgment. The assessee carried on business of manufacturing pulse (Daal). In revision the rejection of account-books was upheld as electricity consumption was more as compared to eailier year, there was decline in turnover and the assessee did not maintain stock register as required under Section 12 (2) of the Act. 2. Hav....