https://www.taxtmi.com/caselaws?id=155855 Books of account could not be rejected or turnover enhanced where the Tribunal found no reliable material showing suppression or concealment. The alleged fire loss of excise records was not disputed, alternative records were available, and the assessee had sought verification. The claimed premium from purchasers could not be relied on because no opportunity was given to confront or cross-examine the third parties whose entries were used against the dealer. On those findings, the Tribunal was justified in accepting the disclosed turnover and in refusing to sustain the Revenue's additions. en-us Mon, 02 May 1988 00:00:00 +0530 Mon, 09 Sep 2013 15:43:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=155855 Books of account could not be rejected or turnover enhanced where the Tribunal found no reliable material showing suppression or concealment. The alleged fire loss of excise records was not disputed, alternative records were available, and the assessee had sought verification. The claimed premium from purchasers could not be relied on because no opportunity was given to confront or cross-examine the third parties whose entries were used against the dealer. On those findings, the Tribunal was justified in accepting the disclosed turnover and in refusing to sustain the Revenue's additions. Case-Laws VAT and Sales Tax Mon, 02 May 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=155855