Assessing Officer rejected account books of assessee on ground that sale memos were not issued by assessee. Both Commissioner (Appeals) and Tribunal upheld rejection of account books. On appeal the Court held that  It was noted that for assessment year 2001-02 Tribunal had accepted account books of assessee and allowed appeal setting aside orders of Assessing Officer and Commissioner (Appeals). It was further noted that books of account of assessee for assessment year 1998-99 had been accepted by Excise Department.  Mere non-issuance of sale memos could not have been a ground to reject entire account books particularly since it pertained to sale of country liquor to tribal populations.  Tribunal had overlooked fact that account books of assessee were not rejected by Excise Department and Tribunal itself had accepted them for subsequent assessment year 2001-02. Accordingly-rejection of account books of assessee was not justified. (AY.  1998-99)