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1985 (2) TMI 237 - HC - VAT and Sales TaxExtract: .......nt as contemplated under section 12(2) of the U.P. Sales Tax Act and the said fact by itself was sufficient to reject the books of account. Counsel for the assessee has also not been able to assail the finding regarding fixation of turnover. In the result the revisions fail and are accordingly dismissed. However, there will be no order as to costs.
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