https://www.taxtmi.com/caselaws?id=155599 Revisional interference was unwarranted where the books of account had been rejected on inspection findings showing stock discrepancy and unaccounted transactions, which were sufficient material to discard the accounts. Once the accounts were rejected, turnover had to be assessed on a best judgment basis. The Tribunal, as the final fact-finding authority, fixed turnover at three times the average running stock after considering the record, and that estimation was sustained because it rested on relevant material. en-us Fri, 10 Jul 1987 00:00:00 +0530 Thu, 05 Sep 2013 16:47:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=155599 Revisional interference was unwarranted where the books of account had been rejected on inspection findings showing stock discrepancy and unaccounted transactions, which were sufficient material to discard the accounts. Once the accounts were rejected, turnover had to be assessed on a best judgment basis. The Tribunal, as the final fact-finding authority, fixed turnover at three times the average running stock after considering the record, and that estimation was sustained because it rested on relevant material. Case-Laws VAT and Sales Tax Fri, 10 Jul 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=155599