https://www.taxtmi.com/caselaws?id=151550 The Court upheld the rejection of the petitioner's books of account but reduced the estimated turnovers for the assessment years 1966-67 and 1967-68. The Additional Judge (Revisions) based the turnovers on the kiln's capacity and operating rounds, using four rounds per season as a reasonable estimate. Despite some guesswork, the Court deemed the estimates fair and not arbitrary. Rejecting the petitioner's argument for using past rounds, the Court found no justification to interfere with the Additional Judge's decision and dismissed the petition, with parties bearing their own costs. en-us Fri, 26 Aug 1977 00:00:00 +0530 Fri, 07 Jun 2013 14:14:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=151550 The Court upheld the rejection of the petitioner's books of account but reduced the estimated turnovers for the assessment years 1966-67 and 1967-68. The Additional Judge (Revisions) based the turnovers on the kiln's capacity and operating rounds, using four rounds per season as a reasonable estimate. Despite some guesswork, the Court deemed the estimates fair and not arbitrary. Rejecting the petitioner's argument for using past rounds, the Court found no justification to interfere with the Additional Judge's decision and dismissed the petition, with parties bearing their own costs. Case-Laws VAT and Sales Tax Fri, 26 Aug 1977 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=151550