1975 (4) TMI 119

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..... (Revisions), Sales Tax, Agra, has stated the case and referred the following two questions of law for the opinion of this court: "(1) Whether, under the circumstances and on the facts of the case, the assessee was liable to maintain manufacturing account under rule 72(2) of the U.P. Sales Tax Rules? and (2) Whether, under the circumstances and on the facts of the case, the disclosed sales of th .....

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..... r. Both these registers had been examined by the appellate authority which found that daily production of shoes had been shown therein. No defect could be pointed out in these registers. The Judge (Revisions) held that in the circumstances it was not obligatory upon the assessee to maintain the stock register and its books could not be rejected merely because it did not maintain one in accordance .....

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..... nary course of business and the entries made therein were verifiable and that they were reliable, they could not be rejected merely because the assessee did not maintain the stock register contemplated by rule 72(2) of the U.P. Sales Tax Rules. In the result, the second question referred to us for opinion is answered in the negative and in favour of the assessee. In view of our answer given to th .....

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