https://www.taxtmi.com/caselaws?id=155210 Retention of seized exercise books beyond the statutory period without the Commissioner's prior approval was unauthorized, and the best judgment assessment founded on those books could not stand. Section 6(2) also required the Assessing Authority to determine when tax liability arose after the turnover first exceeded the taxable quantum; no such date was fixed, so the assessment failed to apply the provision correctly. The Tribunal was required to entertain this jurisdictional question of law under its appellate powers even though it had not been raised earlier. The assessment and appellate orders were therefore quashed, with liberty to proceed afresh in accordance with law. en-us Thu, 28 Apr 1988 00:00:00 +0530 Mon, 02 Sep 2013 12:56:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=155210 Retention of seized exercise books beyond the statutory period without the Commissioner's prior approval was unauthorized, and the best judgment assessment founded on those books could not stand. Section 6(2) also required the Assessing Authority to determine when tax liability arose after the turnover first exceeded the taxable quantum; no such date was fixed, so the assessment failed to apply the provision correctly. The Tribunal was required to entertain this jurisdictional question of law under its appellate powers even though it had not been raised earlier. The assessment and appellate orders were therefore quashed, with liberty to proceed afresh in accordance with law. Case-Laws VAT and Sales Tax Thu, 28 Apr 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=155210