https://www.taxtmi.com/caselaws?id=148719 Sales accounts supported by vouchers could not be rejected merely because purchase accounts were not fully vouched or because an assumed purchase-to-sales ratio was not met. Where the sales accounts were accepted and no specific defect in them was established, the basis for best judgment assessment failed. The returned sales turnover was therefore treated as unjustifiably rejected, and tax was directed to be recomputed on the assessee's returned sales turnover. en-us Wed, 24 Dec 1969 00:00:00 +0530 Thu, 02 May 2013 15:37:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=148719 Sales accounts supported by vouchers could not be rejected merely because purchase accounts were not fully vouched or because an assumed purchase-to-sales ratio was not met. Where the sales accounts were accepted and no specific defect in them was established, the basis for best judgment assessment failed. The returned sales turnover was therefore treated as unjustifiably rejected, and tax was directed to be recomputed on the assessee's returned sales turnover. Case-Laws VAT and Sales Tax Wed, 24 Dec 1969 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=148719