https://www.taxtmi.com/caselaws?id=71167 Accounts rejection was upheld where inspection of the business premises revealed shortage of tamarind seeds, the assessee sought compounding of the offence, and additional defects were found in the books, supporting the assessing authority's conclusion that the accounts were unreliable. The best judgment turnover addition was then reduced because the original estimate was found excessive, and the Tribunal confined the addition to the actual suppression established on the record. The assessment therefore survived on rejection of accounts, but the turnover estimate was scaled down to give partial relief to the assessee. en-us Tue, 25 Mar 1975 00:00:00 +0530 Mon, 23 Jan 2012 15:42:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=71167 Accounts rejection was upheld where inspection of the business premises revealed shortage of tamarind seeds, the assessee sought compounding of the offence, and additional defects were found in the books, supporting the assessing authority's conclusion that the accounts were unreliable. The best judgment turnover addition was then reduced because the original estimate was found excessive, and the Tribunal confined the addition to the actual suppression established on the record. The assessment therefore survived on rejection of accounts, but the turnover estimate was scaled down to give partial relief to the assessee. Case-Laws VAT and Sales Tax Tue, 25 Mar 1975 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=71167