https://www.taxtmi.com/caselaws?id=128836 Regularly maintained account books may still be rejected if the assessing authority finds them unreliable on evidence and surrounding circumstances, even without a detected specific flaw or positive proof of falsity. Once the returned turnover is not accepted and the books are rejected, the authority may proceed to a fair best judgment assessment under the sales tax law based on relevant material. A direction for fresh assessment according to law is proper where it is intended to secure a lawful estimate rather than an arbitrary figure. en-us Fri, 14 Dec 1962 00:00:00 +0530 Fri, 12 Apr 2013 10:52:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=128836 Regularly maintained account books may still be rejected if the assessing authority finds them unreliable on evidence and surrounding circumstances, even without a detected specific flaw or positive proof of falsity. Once the returned turnover is not accepted and the books are rejected, the authority may proceed to a fair best judgment assessment under the sales tax law based on relevant material. A direction for fresh assessment according to law is proper where it is intended to secure a lawful estimate rather than an arbitrary figure. Case-Laws VAT and Sales Tax Fri, 14 Dec 1962 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=128836