https://www.taxtmi.com/caselaws?id=156351 The rejection of an assessee's account books cannot be sustained merely because the stock register was incomplete at the time of survey. The survey material did not support the Tribunal's assumed physical verification or its reliance on a figure of 8,168 fully manufactured containers, and the record showed that some goods were still semi-finished when the survey began. On that basis, the finding of suppression of manufactured stock was unsustainable, and the turnover disclosed by the assessee had to be accepted. en-us Sat, 19 Jan 1991 00:00:00 +0530 Wed, 18 Sep 2013 16:45:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=156351 The rejection of an assessee's account books cannot be sustained merely because the stock register was incomplete at the time of survey. The survey material did not support the Tribunal's assumed physical verification or its reliance on a figure of 8,168 fully manufactured containers, and the record showed that some goods were still semi-finished when the survey began. On that basis, the finding of suppression of manufactured stock was unsustainable, and the turnover disclosed by the assessee had to be accepted. Case-Laws VAT and Sales Tax Sat, 19 Jan 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=156351