https://www.taxtmi.com/caselaws?id=157109 Original assessments are not subject to limitation objections applicable to escaped assessments. Rejection of books of account is justified where records are incomplete and unavailable at both the factory and head office. Turnover estimation based on relevant factors does not warrant revisional interference unless demonstrable perversity or another material error is established. On these principles, the assessment was treated as timely, the rejection of accounts and turnover estimate were sustained, and no basis for revisional interference arose. en-us Mon, 11 Mar 1991 00:00:00 +0530 Mon, 30 Sep 2013 14:20:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=157109 Original assessments are not subject to limitation objections applicable to escaped assessments. Rejection of books of account is justified where records are incomplete and unavailable at both the factory and head office. Turnover estimation based on relevant factors does not warrant revisional interference unless demonstrable perversity or another material error is established. On these principles, the assessment was treated as timely, the rejection of accounts and turnover estimate were sustained, and no basis for revisional interference arose. Case-Laws VAT and Sales Tax Mon, 11 Mar 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=157109