Plastic Products Ltd. vs The Commissioner, Sales Tax, U.P. on 21 September, 1966
6. Learned counsel for the dealer has relied upon the case of Unnao Plastic Products v. Commissioner of Sales Tax, U.P. 1979 UPTC 1312, to the effect that if explanation is not furnished to the surveying officer but is furnished at the time of assessment, the same cannot be brushed aside if there is no other material on which the account books could be rejected. In the present case also I find that none of the authorities have anywhere recorded any other finding for the rejection of the accounts. The present case is, in my opinion, squarely covered by the aforesaid case of Unnao Plastic Products 1979 UPTC 1312.