1982 (3) TMI 236

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..... ed by the Sales Tax Tribunal, Moradabad, accepting the books of account of the dealer, opposite party in this revision, for the year 1973-74. These accounts had been rejected by the authorities below. The admitted position is that the dealer did not issue any cash memos in the year in question. In the opinion of the Tribunal, non-issuance of cash memos, by itself was not enough to reject the acco .....

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..... at the accounts of the dealer were not worthy of acceptance. In appeal, the Assistant Commissioner (Judicial) did not agree with the assessing authority in respect of any discrepancy other then the non-issuance of cash memos. it is obvious that apart from non-issuance of cash memos, the accounts of the dealer did not disclose any infirmity making them unworthy of acceptance. The Tribunal has notic .....

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