https://www.taxtmi.com/caselaws?id=156983 Rejection of the dealer's accounts was supported by substantial stock discrepancies, defective purchase bills, non-serially machine-numbered sale invoices with corrections, and records indicating unaccounted transactions. The cancelled delivery notes for the disputed rubber were unexplained, and the duplicate copies were not produced for verification. On that factual basis, best judgment assessment was treated as justified. The further addition for 24,000 kgs. of crepe rubber as unaccounted sales was sustained because the alleged loss of delivery notes was not promptly reported, no police complaint was filed, the duplicates were not produced, and the later explanation was found unconvincing. en-us Thu, 29 Jul 1993 00:00:00 +0530 Thu, 26 Sep 2013 18:23:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=156983 Rejection of the dealer's accounts was supported by substantial stock discrepancies, defective purchase bills, non-serially machine-numbered sale invoices with corrections, and records indicating unaccounted transactions. The cancelled delivery notes for the disputed rubber were unexplained, and the duplicate copies were not produced for verification. On that factual basis, best judgment assessment was treated as justified. The further addition for 24,000 kgs. of crepe rubber as unaccounted sales was sustained because the alleged loss of delivery notes was not promptly reported, no police complaint was filed, the duplicates were not produced, and the later explanation was found unconvincing. Case-Laws VAT and Sales Tax Thu, 29 Jul 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=156983