https://www.taxtmi.com/caselaws?id=155978 The court upheld the rejection of books and the enhancement of sales turnover to Rs. 10,00,000 for watches purchased from outside, overturning the initial estimation of Rs. 13,00,000 by the Assistant Commissioner (Judicial) and the Tribunal. The court clarified that the assessment for the year should be based on forms "C" specifically related to that year, rejecting the argument that forms from a subsequent year should be used. The assessing officer was directed to recalculate the tax based on the revised estimation. en-us Fri, 21 Jul 1989 00:00:00 +0530 Wed, 11 Sep 2013 15:46:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=155978 The court upheld the rejection of books and the enhancement of sales turnover to Rs. 10,00,000 for watches purchased from outside, overturning the initial estimation of Rs. 13,00,000 by the Assistant Commissioner (Judicial) and the Tribunal. The court clarified that the assessment for the year should be based on forms "C" specifically related to that year, rejecting the argument that forms from a subsequent year should be used. The assessing officer was directed to recalculate the tax based on the revised estimation. Case-Laws VAT and Sales Tax Fri, 21 Jul 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=155978