https://www.taxtmi.com/caselaws?id=154955 Rejection of books of account was sustained because the assessee had not maintained the manufacturing account required by section 12(2) of the Sales Tax Act, so the best judgment assessment stood on that issue. Double plated iron rims were treated as wheels or accessories of animal-driven vehicles covered by Entry No. 30 of the notification dated 14 November 1980 and section 4, so they qualified for tax exemption. The revision was allowed in part, and the turnover relating to the double plated rims was directed to be excluded from tax. en-us Wed, 05 Feb 1986 00:00:00 +0530 Fri, 30 Aug 2013 15:56:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=154955 Rejection of books of account was sustained because the assessee had not maintained the manufacturing account required by section 12(2) of the Sales Tax Act, so the best judgment assessment stood on that issue. Double plated iron rims were treated as wheels or accessories of animal-driven vehicles covered by Entry No. 30 of the notification dated 14 November 1980 and section 4, so they qualified for tax exemption. The revision was allowed in part, and the turnover relating to the double plated rims was directed to be excluded from tax. Case-Laws VAT and Sales Tax Wed, 05 Feb 1986 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=154955