1981 (8) TMI 246

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..... carried on business of manufacturing pulse (Daal). In revision the rejection of account-books was upheld as electricity consumption was more as compared to eailier year, there was decline in turnover and the assessee did not maintain stock register as required under Section 12 (2) of the Act. 2. Having heard the counsel for parties it appears the order rejecting account books cannot be set asi .....

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