https://www.taxtmi.com/caselaws?id=154791 Rejection of account books and best judgment assessment were upheld where the assessee's explanation for non-updating the rokar was unsupported by medical evidence or affidavit, and the business turnover was not properly reflected in the records. On classification, loose seenks bundled into jharu retain their character as seenks if sold in substance as a bundle of seenks, so such goods cannot be treated as unclassified merely because of the bundled form. The taxability issue was therefore left for fresh factual determination by the Tribunal on whether the dealer dealt only in jharu made of seenks or also in other kinds of jharu. en-us Thu, 22 Jan 1987 00:00:00 +0530 Tue, 27 Aug 2013 14:40:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=154791 Rejection of account books and best judgment assessment were upheld where the assessee's explanation for non-updating the rokar was unsupported by medical evidence or affidavit, and the business turnover was not properly reflected in the records. On classification, loose seenks bundled into jharu retain their character as seenks if sold in substance as a bundle of seenks, so such goods cannot be treated as unclassified merely because of the bundled form. The taxability issue was therefore left for fresh factual determination by the Tribunal on whether the dealer dealt only in jharu made of seenks or also in other kinds of jharu. Case-Laws VAT and Sales Tax Thu, 22 Jan 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=154791