https://www.taxtmi.com/caselaws?id=154811 For limitation under the U.P. Sales Tax Act, time ran from delivery of the revisional order to the assessee, not from mere preparation of a certified copy, and the revisions were held within time. Where the assessee failed to produce account books before the sales tax authorities, rejection of the books and resort to best judgment assessment was justified, so the turnover determination was upheld. On the inter-State turnover of Rs. 22,000, the tax rate applied was found excessive for the relevant period, and the correct rate was 3%, with only that part of the assessment being adjusted. en-us Wed, 30 Jul 1986 00:00:00 +0530 Tue, 27 Aug 2013 15:28:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=154811 For limitation under the U.P. Sales Tax Act, time ran from delivery of the revisional order to the assessee, not from mere preparation of a certified copy, and the revisions were held within time. Where the assessee failed to produce account books before the sales tax authorities, rejection of the books and resort to best judgment assessment was justified, so the turnover determination was upheld. On the inter-State turnover of Rs. 22,000, the tax rate applied was found excessive for the relevant period, and the correct rate was 3%, with only that part of the assessment being adjusted. Case-Laws VAT and Sales Tax Wed, 30 Jul 1986 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=154811