1978 (5) TMI 116

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..... validly rejected. From the order passed by the revising authority it appears that the accounts books of the assessee were rejected because the sales were written by the assessee after counting the till, separate cash memos were not issued in respect of retail sales and there was a difference in the book and returned versions of the turnover. In the statement of the case the revising authority has .....

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..... ference against the veracity of the accounts maintained by the assessee could be drawn. Apparently the assessee adopted this procedure in order to tally the sales of the whole day with his books of account. The passing of a consolidated cash memo for all the petty sales of the day could not help the assessee in avoiding there petty sales from tax. We are hence satisfied that rejection of the accou .....

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