Vaisesika Sūtra 9.1.06

असदिति भूतप्रत्यक्षाभावात् भूतस्मृतेर्विरोधिप्रत्यक्षवत् ॥६॥

Non-existence is due to the absence of perception of a past entity and due to opposition of the present perception with the memory of that entity.