https://www.taxtmi.com/caselaws?id=151321 An appellate or revisional authority cannot remand a sales tax assessment merely to allow the assessing authority to for fresh grounds to reject account books when the existing basis is legally unsustainable. Rejection of books cannot rest only on an allegedly low turnover compared with stock; it requires positive and concrete material showing understatement. Since the original rejection was unsupported by such material, the remand to seek new grounds was also unsustainable, and the position was found in favour of the assessee. en-us Sun, 27 Mar 1977 00:00:00 +0530 Tue, 04 Jun 2013 14:24:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=151321 An appellate or revisional authority cannot remand a sales tax assessment merely to allow the assessing authority to for fresh grounds to reject account books when the existing basis is legally unsustainable. Rejection of books cannot rest only on an allegedly low turnover compared with stock; it requires positive and concrete material showing understatement. Since the original rejection was unsupported by such material, the remand to seek new grounds was also unsustainable, and the position was found in favour of the assessee. Case-Laws VAT and Sales Tax Sun, 27 Mar 1977 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=151321