https://www.taxtmi.com/caselaws?id=152479 Rejected account books may justify estimation of suppressed turnover on relevant material, and some element of guesswork does not invalidate the assessment where the estimate is grounded in evidence. Here, suppressed sales for one day provided a factual basis for extrapolating turnover for the wider period, and that material was sufficient to support the estimate of suppressed inter-State sales. The estimate was therefore upheld in favour of the Revenue and against the assessee. en-us Wed, 10 May 1978 00:00:00 +0530 Thu, 04 Jul 2013 18:13:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=152479 Rejected account books may justify estimation of suppressed turnover on relevant material, and some element of guesswork does not invalidate the assessment where the estimate is grounded in evidence. Here, suppressed sales for one day provided a factual basis for extrapolating turnover for the wider period, and that material was sufficient to support the estimate of suppressed inter-State sales. The estimate was therefore upheld in favour of the Revenue and against the assessee. Case-Laws VAT and Sales Tax Wed, 10 May 1978 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=152479