https://www.taxtmi.com/caselaws?id=154662 Turnover estimated in a best judgment assessment under the U.P. Sales Tax Act was examined on the limited question of quantum, as rejection of the books of account remained unchallenged. The court found the estimate excessive for two assessment years because of the death of the sole proprietor, destruction of books, and closure of business, and reduced the turnover accordingly. For the third assessment year, no interference was warranted and the revision was dismissed. en-us Wed, 23 Jul 1986 00:00:00 +0530 Mon, 26 Aug 2013 12:26:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=154662 Turnover estimated in a best judgment assessment under the U.P. Sales Tax Act was examined on the limited question of quantum, as rejection of the books of account remained unchallenged. The court found the estimate excessive for two assessment years because of the death of the sole proprietor, destruction of books, and closure of business, and reduced the turnover accordingly. For the third assessment year, no interference was warranted and the revision was dismissed. Case-Laws VAT and Sales Tax Wed, 23 Jul 1986 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=154662