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2013 (7) TMI 557 - HC - VAT and Sales TaxAmount of taxable turnover - whether reduction made under U.P. Act justified or not - Held that:- assessment made by the assessing authority to the best of its judgment ignoring the books of accounts cannot be faulted with and since the first appellate authority had reduced the taxable turnover without assigning any cogent reasons the tribunal has rightly reverse the same - t was not the case of the assessee that he had been maintaining two separate books of accounts one for the U.P. Trade Tax Act and other for the Central Sales Tax Act, therefore, once the accounts books for valid reasons have been rejected for the purpose of levy of tax under the U.P. Trade Tax Act and the said rejection is not disputed it naturally means that the accounts relating to turnover under the Central Sales Tax Act are also not acceptable - assessee is unable to show what further reduction would have been possible in the taxable turnover - no question of law worth consideration arises - Decided in favour of Revenue.
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