https://www.taxtmi.com/caselaws?id=155347 The court upheld the Sales Tax Tribunal's decision to reject the account books of the assessee and resort to best judgment assessment due to substantial irregularities found in the account books. The accuracy of accounts is crucial for determining taxable turnover under Section 12(1) of the Act. Additionally, the court dismissed the assessee's claim of exemption from tax liability regarding imported goods, as the omission of transactions from the books implied purchases from outside the state, leading to the dismissal of the revision with costs. en-us Wed, 13 Jan 1988 00:00:00 +0530 Tue, 03 Sep 2013 16:56:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=155347 The court upheld the Sales Tax Tribunal's decision to reject the account books of the assessee and resort to best judgment assessment due to substantial irregularities found in the account books. The accuracy of accounts is crucial for determining taxable turnover under Section 12(1) of the Act. Additionally, the court dismissed the assessee's claim of exemption from tax liability regarding imported goods, as the omission of transactions from the books implied purchases from outside the state, leading to the dismissal of the revision with costs. Case-Laws VAT and Sales Tax Wed, 13 Jan 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=155347