1981 (8) TMI 245

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..... ufacturing account and stock register but from other accounts maintained the disclosure of turnover was reasonable and the sale and purchase being verifiable its account book could not be rejected. 2. In Luxco Electronic v. Commissioner of Sales Tax, 1981 UPTC 36, it has been held by Division Bench of this court that failure on part of assessee in maintaining manufacturing account results in re .....

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