1975 (9) TMI 167 - HC - VAT and Sales Tax

Summary

The High Court of Allahabad was asked three questions regarding the rejection of account books in a sales tax case. The court held that account books cannot be rejected solely based on a decline in turnover without any defects found. The court answered the first question in the negative, in favor of the assessee, and did not address the other two questions. The assessee was awarded costs of Rs. 100.