https://www.taxtmi.com/caselaws?id=154692 Account books for assessment year 1977-78 were validly rejected because the survey material showed adverse stock position, and the turnover estimate was upheld as a factual finding with no error of law shown. For assessment year 1978-79, rejection of the books was unsustainable because it rested only on survey material from an earlier year, and such material could not by itself justify rejection for the year in question. The challenge therefore failed for 1977-78 and succeeded for 1978-79, giving the dealer only partial relief. en-us Fri, 07 Nov 1986 00:00:00 +0530 Mon, 26 Aug 2013 15:34:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=154692 Account books for assessment year 1977-78 were validly rejected because the survey material showed adverse stock position, and the turnover estimate was upheld as a factual finding with no error of law shown. For assessment year 1978-79, rejection of the books was unsustainable because it rested only on survey material from an earlier year, and such material could not by itself justify rejection for the year in question. The challenge therefore failed for 1977-78 and succeeded for 1978-79, giving the dealer only partial relief. Case-Laws VAT and Sales Tax Fri, 07 Nov 1986 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=154692