https://www.taxtmi.com/caselaws?id=62654 Turnover enhancement was sustained where loose sheets found at the business premises contained orders, the assessee's claim that they were cancelled was unsupported by contemporaneous evidence, purchase bills were not recorded in the books, and the cash book was not written up to date. Those defects in account maintenance justified rejection of the explanation and the reduced enhancement of turnover. The appeal therefore failed. en-us Tue, 18 Jan 1977 00:00:00 +0530 Fri, 21 Jan 2011 10:06:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=62654 Turnover enhancement was sustained where loose sheets found at the business premises contained orders, the assessee's claim that they were cancelled was unsupported by contemporaneous evidence, purchase bills were not recorded in the books, and the cash book was not written up to date. Those defects in account maintenance justified rejection of the explanation and the reduced enhancement of turnover. The appeal therefore failed. Case-Laws VAT and Sales Tax Tue, 18 Jan 1977 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=62654