https://www.taxtmi.com/caselaws?id=155380 Where an assessee denies the existence of U.P. sales, the matter involves proof of a negative fact and the burden shifts to the Revenue to disprove the denial; mere rejection of books was insufficient to presume U.P. sales without supporting material, so the estimated U.P. turnover was deleted. After rejection of the books of account, however, the assessment could proceed on best judgment, and the absence of a specific contract for inter-State movement did not prevent estimation of Central sales on available material, so the enhanced Central turnover was upheld. en-us Wed, 19 Aug 1987 00:00:00 +0530 Tue, 03 Sep 2013 18:03:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=155380 Where an assessee denies the existence of U.P. sales, the matter involves proof of a negative fact and the burden shifts to the Revenue to disprove the denial; mere rejection of books was insufficient to presume U.P. sales without supporting material, so the estimated U.P. turnover was deleted. After rejection of the books of account, however, the assessment could proceed on best judgment, and the absence of a specific contract for inter-State movement did not prevent estimation of Central sales on available material, so the enhanced Central turnover was upheld. Case-Laws VAT and Sales Tax Wed, 19 Aug 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=155380