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TMI Blog1975 (8) TMI 116X X X X Extracts X X X X X X X X Extracts X X X X ..... rn for the assessment year 1967-68 disclosing a turnover of Rs. 90,570.29 was not accepted by the Sales Tax Officer, even though in support of the return he produced his account books consisting of rokar, khata, purchase voucher and form C register. The Sales Tax Officer enhanced the turnover to Rs. 1,40,000 which, however, was reduced in appeal to Rs. 1,20,000 by the Assistant Commissioner (Judic ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ks of account could be rejected for the year 1967-68 on the ground that his books of account had been rejected during the previous year?" Ordinarily, cash sales must be vouched by cash memos or by contemporaneous entries in the cash book so that the sales can be easily verified. But, in the case of petty dealers, this system may not be practicable and the only method adopted for the recording of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... w. The manner of recording the sales by counting the cash in the till by itself is not enough to warrant the rejection of the account books. The fact that in the preceding year also the account books of the assessee were rejected on the same ground is not a relevant consideration. The principles of res judicata do not apply to assessment proceedings under the U.P. Sales Tax Act. Every assessment y ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... show the same in an intelligible form, he shall maintain a true and correct account in such form as may be prescribed in this behalf. Rule 72 of the U.P. Sales Tax Rules similarly provides that every dealer shall maintain a true and correct account of all his purchases, sales and stocks showing quantity and value for verification of the accuracy of his turnover. It is further provided that a manu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... memos or by contemporaneous entries in the cash book. Method of account-keeping is left to the choice of the assessee and, so long as the method adopted by the assessee is a recognised method of account-keeping, his account books cannot be rejected. For all these reasons, we answer both the questions in the negative in favour of the assessee and against the department. The assessee is entitled ..... X X X X Extracts X X X X X X X X Extracts X X X X
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