https://www.taxtmi.com/caselaws?id=154834 Best judgment assessment under section 7(3) of the U.P. Sales Tax Act is permissible only when no return is filed on time or the return is reasonably found to be incorrect or incomplete. Books of account cannot be rejected merely because the department cannot verify every entry, or because ancillary records such as purchase vouchers, buyer or seller details, challans, or a stock register are not maintained, unless the material before the authority shows the primary accounts are unreliable. The text states that the assessee's accounts were not validly rejected on these facts and that a stock register omission alone was insufficient. en-us Fri, 31 Jan 1986 00:00:00 +0530 Tue, 27 Aug 2013 16:39:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=154834 Best judgment assessment under section 7(3) of the U.P. Sales Tax Act is permissible only when no return is filed on time or the return is reasonably found to be incorrect or incomplete. Books of account cannot be rejected merely because the department cannot verify every entry, or because ancillary records such as purchase vouchers, buyer or seller details, challans, or a stock register are not maintained, unless the material before the authority shows the primary accounts are unreliable. The text states that the assessee's accounts were not validly rejected on these facts and that a stock register omission alone was insufficient. Case-Laws VAT and Sales Tax Fri, 31 Jan 1986 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=154834