https://www.taxtmi.com/caselaws?id=154680 The court set aside the Sales Tax Tribunal's decision to reject the dealer's book version of turnover for the assessment year 1978-79. The Tribunal had relied on survey findings that were later found to contain errors, including a mistaken signature on the survey note. The court emphasized that explanations provided during assessment should be considered valid, even if not given during the survey, unless there are valid reasons for rejection. As no additional grounds were presented for rejecting the accounts, the court ruled in favor of the dealer, highlighting the importance of accurate documentation and fair assessment practices. en-us Fri, 29 Aug 1986 00:00:00 +0530 Mon, 26 Aug 2013 14:54:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=154680 The court set aside the Sales Tax Tribunal's decision to reject the dealer's book version of turnover for the assessment year 1978-79. The Tribunal had relied on survey findings that were later found to contain errors, including a mistaken signature on the survey note. The court emphasized that explanations provided during assessment should be considered valid, even if not given during the survey, unless there are valid reasons for rejection. As no additional grounds were presented for rejecting the accounts, the court ruled in favor of the dealer, highlighting the importance of accurate documentation and fair assessment practices. Case-Laws VAT and Sales Tax Fri, 29 Aug 1986 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=154680