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1975 (8) TMI 116 - HC - VAT and Sales TaxExtract: .......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 to the costs which we assess at Rs. 100. Reference answered in the negative.
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