https://www.taxtmi.com/caselaws?id=154536 Rejection of the books of account was justified where the assessee failed to maintain manufacturing accounts as required by section 12(2) of the U.P. Sales Tax Act; that omission alone supported rejection of the disclosed turnover. The assessee also failed to dislodge the factual finding on turnover fixation. On these facts, the best judgment assessment was upheld and the revisions failed. en-us Mon, 25 Feb 1985 00:00:00 +0530 Fri, 23 Aug 2013 14:27:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=154536 Rejection of the books of account was justified where the assessee failed to maintain manufacturing accounts as required by section 12(2) of the U.P. Sales Tax Act; that omission alone supported rejection of the disclosed turnover. The assessee also failed to dislodge the factual finding on turnover fixation. On these facts, the best judgment assessment was upheld and the revisions failed. Case-Laws VAT and Sales Tax Mon, 25 Feb 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=154536