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Home Case Index All Cases VAT and Sales Tax VAT and Sales Tax + HC VAT and Sales Tax - 1986 (7) TMI HC This

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1986 (7) TMI 363 - HC - VAT and Sales Tax

The assessee filed a revision against the Sales Tax Tribunal's judgment, questioning the rejection of their books of account due to inability to count cash during a survey. The court held that failure to allow verification of cash creates suspicion, justifying rejection of accounts. No material showed excessive turnover. The revision was dismissed with no costs.

 

 

 

 

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