https://www.taxtmi.com/caselaws?id=127993 Rejection of the assessee-firm's accounts and the resulting best judgment assessment were treated as matters of factual appreciation, not as referable questions of law. The accounts were found unreliable because of missing stock and profit and loss records, abnormal purchase-sale disparity, and omission of purchases of drums and timber. The alleged error regarding fifteen sleepers did not change the core factual basis, and the challenge to the evidence merely disputed concurrent findings. No legal issue capable of reference arose, and the application for reference was rejected. en-us Fri, 22 Apr 1960 00:00:00 +0530 Mon, 25 Mar 2013 15:58:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=127993 Rejection of the assessee-firm's accounts and the resulting best judgment assessment were treated as matters of factual appreciation, not as referable questions of law. The accounts were found unreliable because of missing stock and profit and loss records, abnormal purchase-sale disparity, and omission of purchases of drums and timber. The alleged error regarding fifteen sleepers did not change the core factual basis, and the challenge to the evidence merely disputed concurrent findings. No legal issue capable of reference arose, and the application for reference was rejected. Case-Laws VAT and Sales Tax Fri, 22 Apr 1960 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=127993