https://www.taxtmi.com/caselaws?id=154129 On a best judgment assessment after rejection of books, enhanced gross sales turnover may still be classified into tax-free, inter-State and taxable turnover by applying the sales pattern accepted from the books, because estimation does not alter the legal character of the turnover. The assessee can therefore claim statutory deductions and classifications on the enhanced sales figure. Enhanced purchases may also be bifurcated on the basis of accepted proportions, but any further attribution to purchases from registered dealers must rest on a factual foundation and cannot contradict findings already accepted by the fact-finding authority. en-us Sat, 07 Apr 1984 00:00:00 +0530 Wed, 07 Aug 2013 18:43:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=154129 On a best judgment assessment after rejection of books, enhanced gross sales turnover may still be classified into tax-free, inter-State and taxable turnover by applying the sales pattern accepted from the books, because estimation does not alter the legal character of the turnover. The assessee can therefore claim statutory deductions and classifications on the enhanced sales figure. Enhanced purchases may also be bifurcated on the basis of accepted proportions, but any further attribution to purchases from registered dealers must rest on a factual foundation and cannot contradict findings already accepted by the fact-finding authority. Case-Laws VAT and Sales Tax Sat, 07 Apr 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=154129